The following information relates to the debt investments of Martinez Inc. during a recent year: 1. On February 1, the company purchased Gibbons Corp. 10% bonds with a face value of $282,000 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. On June 15, Sampson Inc. 9% bonds were purchased. The $188,000 par-value bonds were purchased at 100 plus accrued interest. Interest dates are June 1 and December 1. 4. On August 31, Gibbons Corp. bonds with a par value of $56,400 purchased on February 1 were sold at 99 plus accrued interest. 5. On October 1, semi-annual interest was received on the remaining Gibbons Corp. bonds. 6. On December 1, semi-annual interest was received on the Sampson Inc. bonds. 7. 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. Assume instead that Martinez manages these investments based on their yield to maturity. Prepare all journal entries that you consider necessary, including December 31 adjusting entries. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 1 Bond Investment at Amortized Cost 258000 Interest Receivable 8600 Cash 266600 pr. 1 Cash 12900 Interest Receivable 8600 Interest Income 4300 Jun. 15 Bond Investment at Amortized Cost 172000 Interest Receivable 645 Cash 172645 Aug. 31 Cash 53234 Loss on Disposal of Investments - FV-NI COUDLE CELLLLLLLLLL DUOOJOA DOI 516 Interest Income 2150 51600 Bond Investment at Amortized Cost (Do not Net off Investment Income and Loss) Cash Sct. 1 10320 Interest Income 10320 lec. 1 Cash 7740 Interest Receivable 645 Interest Income 7095 lec. 31 Interest Receivable 6450 Interest Income 6450