On October 1, Blue Spruce Ltd. purchased 3% bonds with a face value of $1,000 for trading purposes, accounting for the investment at FV-NI. The bonds were priced at 1.030 to yield Blue Spruce 6%, and pay interest annually each October 1. Blue Spruce has a December 31 year end, and at this date, the bonds' fair value was $1,045. Assume Blue Spruce applies IFRS. (a) Prepare Blue Spruce's journal entry for the purchase of the investment. (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 for the amounts.) Account Titles and Explanation Debit Credit Save for Later Attempts: 0 of 1 used Submit Answer Prepare Blue Spruce's journal entry for the December 31 interest accrual. (Round answers to 2 decimal places, eg. 52.75. 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 for the amounts.) Account Titles and Explanation Debit Credit Save for Later Attempts: 0 of 1 used Submit Answer Question Part Score (c) Prepare Blue Spruce's journal entry for the year-end fair value adjustment. (Round answers to 2 decimal places, eg. 52.75. 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 for the amounts.) Account Titles and Explanation Debit Credit