On December 31, 20X1, an entity purchased bonds with a face value of $1,000,000. These bonds have a coupon rate of 3.5%, were sold to earn an effective interest rate of 4.3% and mature in 15 years. Interest payment dates are June 30 and December 31. On December 31, 20X2 and 20X3, these bonds traded at 98 and 104, respectively. (This is the percentage of face value.) Required: Prepare all the journal entries for the 20X2 and 20X3 fiscal years, including initial recognition, under classification as:

a) Amortized cos

t b) FVOCI

c) FVPL