The following information relates to the debt investments of Bramble Inc. during a recent year: 1. On February 1, the company purchased Gibbons Corp. 10% bonds with a face value of $360,000 at 100 plus accrued interest. Interest is payable on April 1 and October 1. 2. On April 1, semi-annual interest was received on the Gibbons bonds. 3. 9 4. 5. 6. 7. On June 15, Sampson Inc. 9% bonds were purchased. The $240,000 par-value bonds were purchased at 100 plus accrued interest. Interest dates are June 1 and December 1. On August 31, Gibbons Corp. bonds with a par value of $72,000 purchased on February 1 were sold at 99 plus accrued interest. On October 1. semi-annual interest was received on the remaining Gibbons Corp. bonds. On December 1, semi-annual interest was received on the Sampson Inc. bonds. On December 31, the fair values of the bonds purchased on February 1 and June 15 were 98.5 and 101, respectively. Assume the investments are accounted for under the recognition and measurement requirements of IFRS 9 Financial Instruments. The company does not record interest income separately from other investment income or loss when investments are accounted for at FV- NI.