Whispering Winds Corporation purchased $64,700 of 6-year, 10% bonds of Hu Inc. for $61,912 to yield an 11% return, and classified the purchase as an amortized cost method investment. The bonds pay interest semi-annually. (a) Assuming Whispering Winds Corporation applies IFRS, prepare its journal entries for the purchase of the investment and the receipt of semi-annual interest and discount amortization for the first two interest payments that will be received. (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. Round answers to 0 decimal places, e.g. 5,275.) Debit Credit Account Titles and Explanation Bond Investment at Amortized Cost Loss on Discontinued Operations (To record purchase of bond investment) (To record collection of semi-annual interest) (To record collection of semi-annual interest) (To record collection of semi-annual interest)