The following amortization schedule is for Sheffield Ltd.'s investment in Spangler Corp.'s $103,600, five-year bonds with a 10% interest rate and a 8% yield, which were purchased on December 31, 2019, for $111,873 Bond Premium Amortized Cash Received Amortized Cost Interest of Bonds $111,873 110,463 108,940 107,295 Income Dec. 31, 2019 Dec. 31, 2020 Dec. 31, 2021i Dec. 31, 2022 $10,360 10,360 10,360 10,360 10,360 $8,950 8,837 $1,410 1,523 1,645 8,715 8,584 8,442 Dec. 31, 2023 1,776 105,519 Dec. 31, 2024 1,919 103,600 The following schedule presents a comparison of the amortized cost and falr value of the bonds at year end: Dec. 31, 2020 $110,463 $109,620 Dec. 31, 2021 $108,940 $113,293 Dec. 31, 2022 $107,295 Dec. 31, 2023 $105,519 Dec. 31, 2024 $103,600 $103,600 Amortized cost Fair value $108,376 $106,414 Assume that Sheffield Ltd. follows IFRS and reports interest income separately from other investment income. a) Prepare the journal entry to record the purchase of these bonds on December 31, 2019, assuming the bonds are accounted for using the amortized cost model. b) Prepare the journal entry(ies) related to the bonds accounted for using the amortized cost model for 2020, and 2022. c) Prepare the journal entry(ies) to record the purchase of these bonds, assuming they are held for trading purposes and accounted for using the FV-NI model. d) Prepare the journal entry(ies) related to the trading bonds accounted for using the FV-NI model for 2021, and 2023