Yang Limited is a manufacturing company. It held the debt securities of ABC Limited in year 2020. The year-end unamortized cost and fair values for ABC debt securities are as follows: Debt Securities of ABC Limited December 31, 2021 December 31, 2022 Unamortized Cost Fair Value 394,500 406,400 $389,900 $412,600 The business model of the debt investment is to collect the contractual cash flows and to sell before maturity from time to time. The contractual cash flows of the investment are solely payments of principal and interest on the principal outstanding. All the debt securities were sold for $450,000 on January 1, 2023. Required: a) Provide at least two risks associated with debt investment from the perspective of an investor. (2 marks) b) Advise the measurement classification for investment in debt securities of ABC Limited? 2022-2023 Semester Two (1 mark) c) Describe how we record the difference between amortized cost and fair value at the year-end of 2021 and 2022. (You are required to write complete sentences for the description. Journal entries are not required) (5 marks) d) After the sale of the debt investment of ABC Limited, the director of Yang Limited decided to recycle the fair value gain of the debt investment out of OCI to profit or loss. Explain briefly why the director intended to do the recycling. (2 marks)