please explain each and every single calculation

On January 1, 2020, Blue Spruce Corp. acquires $319,000 of Spider Products Inc 7% bonds at a price of $295,201. The interest is payable each December 31, and the bonds mature on December 31, 2022. The investment will provide Blue Spruce Corp, with a 10% yield. Blue Spruce Corp, applies IFRS and accounts for this investment using the amortized cost model. Prepare a three-year bond amortization schedule. (Round answers to decimal places, es 5,275.) terest Income count Amortization -est Method Cash Received Interest Income Bond Discount Amortization Carrying Amount of Bonds 199221 3 Prepare the journal entry to record interest received and interest income on December 31, 2021. (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 tities and enter for the amounts. Round answers to decimal places, eg. 5,275.) Credit Debit Account Titles and Explanation Date Dec 31, 2021 List of Accounts alle De 2022 Credit occount tities are automatically indented when the amount is entered Dorot indent many tree bryst Round Prepare the journal entry to record interest received and interest income on December 31, 2021. (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 tities and enter for the amounts. Round answers to decimal places, eg. 5,275.) Credit Debit Account Titles and Explanation Date Dec 31, 2021 List of Accounts alle De 2022 Credit occount tities are automatically indented when the amount is entered Dorot indent many tree bryst Round Prepare the journal entries to record interest received and interest income on December 31, 2022, and the maturity of the bond. (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 Round answers to decimal places, es, 5275) Debit Date Account Titles and Explanation Dec 31, 2022 Credit To record collection of interest Dec 31 2022 To recordatuty to creatment Prepare the entry for the disposal of the investment if Blue Spruce had sold the bond on December 31, 2021 for $282.500 instead of holding it to maturity. Assume that 2021 interest received and interest income have already been recorded. (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. Round answers to decimal places, eg 5,275) Account Titles and Explanation Debit Credit