Swifty Corp. purchased a $\backslash (\backslash$$ $100,000\backslash )$ face value bond of Myers Corp. on August $31,2022,$ for $\backslash (\backslash$$ $107,530\backslash )$ plus accrued interest. The yield on the bond is $\backslash (7\mathrm{.}4\backslash \%\backslash ).$ The bond pays interest annually each November $1$ at a rate of $\backslash (9\backslash \%\backslash ).$ On November $1,2022,$ Swifty received the annual interest. On December $31,2022,$ Swifty's year end, the fair value for these bonds was $106\mathrm{.}6.$ Swifty sold the bond on January $15,2023,$ for $\backslash (\backslash$$ $106,300\backslash )$ plus accrued interest. Assume Swifty follows IFRS. $($a$)$ Your answer is partially correct. Prepare the journal entries to record the purchase of the bond, the receipt of interest, any adjustments required at year end, and the subsequent sale 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 $0$ for the amounts. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.$)$