On January 1, 2023, Sunland Inc. agrees to buy 3kg of gold at $35,000 per kilogram from Golden Corp. on April 1, 2023, but does not intend to take delivery of the gold. On the day that the contract was entered into, the fair value of this futures contract that trades on the Futures Exchange was zero. On January 1, 2023, Sunland is required to deposit $68 with the stockbroker as a margin. The fair value of the futures subsequently fluctuated as follows: On the settlement date, the spot price of gold is $36,000 per kilogram. Assume that Sunland complies with IFRS. (a) Prepare the journal entry for the day the futures contract was signed. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)