On January 1, Year 1, Select Inc. purchased bonds with a face value of $1 million and a coupon rate of 5%, when the market rate was 6%. The bonds were purchased for $973,270 and mature on December 31, Year 3. Interest is payable annually on December 31. On January 1, Year 3, the bonds were sold for $992,000. Which entries are recorded by Select for the derecognition of the bonds, assuming the company reports under IFRS and accounted for the investment under the amortized cost model? A DR Receivable $992,000 B CR Gain on sale (profit or loss) $1,434 C CR Investment in bonds - amortized cost $1,000,000 D CR Realized gain on sale (profit or loss) $18,730