On January 1, 2023, Windsor Corporation purchased a newly issued $1,175,000 bond. The bond matured on December 31, 2025, and paid interest at 6% every June 30 and December 31. The market interest rate was 8%. Windsors fiscal year-end is October 31, and the company had the intention and ability to hold the bond until its maturity date. The bond will be accounted using the amortized cost model. How would this journal entries change for ASPE, IFRS, Trading securities and available for sale?