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. Prepare all journal entries that you consider necessary, including December 31 year-end entries, assuming these investments are accounted for at FV-NI. (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. Compute accrued interest using 1/2 month.) Date Account Titles and Explanation Debit Credit FV-NI Investments 282000 Interest Receivable Cash Apr. 1 Cash Interest Receivable Investment Income or Los Jun. 15 FV-NI Investments Interest Receivable Cash Aug. 31 Cash Loss on Disposal of Investi Investment Income or Los FV-NI Investments (Do not Net off Investment Income and Loss) Oct. 1 Cash Investment Income or Los Dec. 1 Cash Interest Receivable Investment Income or Los (To record interest collected) Dec. 31 Interest Receivable Investment Income or Los (To accrue interest) Dec. 31 Investment Income or Los FV-NI Investments (To record fair value adjustment) Debit Credit Date Account Titles and Explanation Feb. 1 Bond Investment at Amort Interest Receivable Cash Apr. 1 Cash Interest Receivable Interest Income Jun. 15 Bond Investment at Amort Interest Receivable Cash Aug. 31 Cash Loss on Disposal of Investi Interest Income Bond Investment at Amort (Do not Net off Investment Income and Loss) Oct. 1 Cash Interest Income Dec. 1 Cash Interest Receivable Interest Income | Dec. 31 Interest Receivable Interest Income