On January 1, 2017, Jade SA acquire 3,000,000 face value, 7%, 10-year bonds at 3,000,000 for FVOCI financial assets. The bonds pay annual interest on each January 1. Instructions (27%) (1) Prepare the journal entries to record the transactions of 2017 for Jade SA. (Suppose that the fair value of the FVOCI financial assets is 110 on December 31, 2017.) (8%) (2) Suppose that Jade sale a half of the financial assets for 112 on July 1, 2018. Please record the related transactions for Jade on July 1, 2018. (Suppose that the post-hold company has to pay the accrued interest since the last interest payment date to the pre-hold company.)