On July 1, Year 1 Alpha Ltd. invested $437,194 in bonds with a face value of $500,000, with a nominal interest rate of 4%, and semi-annual interest payments on June 30 and December 31 each year. The market rate of interest was 6% on July 1, Year 1 and the bonds were set to mature in 8 years. The bonds had a market value of $490,000 on December 31, Year 1. All the bonds were sold on July 1, Year 2 for $451,915. Alpha uses IFRS, accounts for these bonds using the amortized cost model, and has a December 31 year end. Required Prepare all the journal entry(ies) related to this investment.