Sarasota Corporation purchased $62,100 of 4-year, 10% bonds of Hu Inc. for $58,244 to yield an 12% return. It classified the purchase as an amortized cost method investment. The bonds pay interest semi-annually. Assuming Sarasota applies IFRS, prepare its journal entries for the purchase of the investment and the receipt of semi-annual interest and discount amortization for the first two interest payments that will be received. (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 O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.) Assuming Sarasota applies ASPE and has chosen the straight-line method of discount amortization, prepare the same three entries requested above. (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 O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.)