Swifty Corporation purchased $60,400 of 6-year, 7% bonds of Hu Inc. for $57,566 to yield an 8% return, and classified the purchase as an amortized cost method investment. The bonds pay interest semi-annually. (a) Assuming Swifty Corporation applies IFRS, prepare its journal entries for the purchase of the investment and the receipt of semiannual 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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) (To record collection of semi-annual interest)