Question 5 Assuming that on 1 January 2018, FORK Limited acquires Bond Z and records a cost of $462,092 in the bond investment account (classified as FVTOCI). Bond Z has a nominal value of $500,000, a coupon rate of 8% interest payable on 31 December each year and matures on 31 December 2022 at nominal value. It is believed that the effective interest rate to be 10%. The fair value at 31 December 2018 and 31 December 2019 is assumed to be $450,000 and $480,000 respectively. Required: Prepare journal entries of the bond Z from 1 January 2018 until 31 December 2019. For any item that will be included in the statement of profit or loss and other comprehensive income, please indicate whether it is profit or loss item (P/L) or other comprehensive income item (OCI). (13 marks) Accounts: Bond Investment, Cash, Fair Value Gain, Fair Value Loss, Interest Revenue