The following information relates to the debt investments of Swifty Inc. during a recent year: 1. On February 1, the company purchased Gibbons Corp. 10% bonds with a face value of $336,000 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 $224,000 par-value bonds were purchased at 100 plus accrued interest. Interest dates are June 1 and December 1. 4. On August 31, Gibbons bonds with a par value of $67,200 purchased on February 1 were sold at 99 plus accrued interest. 5. On October 1, semi-annual interest was received on the remaining Gibbons bonds. 6. On December 1, semi-annual interest was received on the Sampson 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. Record entries in the order displayed in the problem statement. Lis alldebit entries before credit entries.) FV-NI Investments Interest Recelvable 11200 cosh cosh Interest Recelvable Investment Income or Loss FV-NII Investments Interest Recelvable cosh cash Loss on Dlsposal of Investments FV-NI Investment Income or Loss FV-NII Investments Investment Income or Loss Cash Interest Recelvable Investment Income or Loss Interest Recelvable Investment Income or Loss (To accrue interest) Investment Income or Loss FV-NII Investments (To record fair value adjustment)