Part A: (9 marks) Investment in debt securities On September 1, 2022, Alpha Inc. purchased 10% $300,000, 5-year bonds. Interes paid semi-annually on September 1% and March 1st of each year, with the first interest payment due on March 1, 2023. Alpha Inc. follows IFRS and uses the effective interest method for amortizing premium or discount. The current mar rate was 9%. On December 31, 2022, the bonds are trading at 102. REQUIRED: a) Prepare the journal entry to record the purchase of the bond assuming Alpha is planning on holding the investment until it matures. b) Prepare any journal entries, if required, for year-end on December 31, 2022. c) Prepare the journal entry to record the receipt of the first interest payment March 1, 2023