UNAM Ltd $($UNAM$)$ is a private company that prepares financial statements in compliance with International Financial Reporting Standards $($IFRSs$).$ Financial statements for the year ended $31$ December $2020$ are being prepared, and the following transactions occurred.On $1$ September $2020,$ UNAM purchased $100,000$ ordinary shares on the stock exchange for speculative reasons $($making profit$)$ at a price of GHe $1\mathrm{.}20$ per share and paid a transaction cost of GHe $1,250.$ On $31$ December $2020,$ the shares iverenew trading$-$at OHet$\mathrm{.}32$ per share oo she stock cxchange, and Manutecired adividend of GHe $15,000$ on the shares.b$.$UNAM issued H$360,000$ of redeema$)$ le $7\%,$ Preference shares at a discount of $14\%$ on $1$ January $202041$ue costs woke GHeNThe shares will be redeemed$0631$ Desember $2022$ at par. Interest is paid annually in ancars, andra effective interest rate is $8\%$Top: $\mathrm{.}00$amReguired: In accordauce with IF RS $9$: Financial lastrumeats, explain bow to accountfor the above fransactions in the statement of profit or loss and statemento! Anaucialposition for the year ended $31$ December $2020.$