$($a$)$ Worth Co purchased a TK $20$ million $6\%$ debenture at par on $1$ January $20$ X $1$ when the market rate of interest was $6\%.$ Interest is paid annually on $31$ December. The debenture is redeemable at par on $31$ December $20$X$2.$

The market rate of interest on debentures of equivalent terms and risk changed to $7\%$ on $31$ December $20$X$1.$

Required:

Show the charge or credit to profit or loss for each of the two years to $31$ December $20$X$2$ if the debentures are classified as:

i$)$ Held$-$to$-$maturity investments

ii$)$ Financial assets at fair value through profit or loss

iii$)$ Available$-$for$-$sale financial assets

Fair value is to be calculated using discounted cash flow techniques.