please answer it asap

The following information relates to the debt investments of Concord Inc. during a recent year:

$1.$ On February $1,$ the company purchased Gibbons Corp. $10\%$ bonds with a face value of $$372,000$ at $100$ plus accrued interest. Interest is payable on April $1$ and October $1.$

$2.$ On April $1,$ semi$-$annual interest was received on the Gibbons bonds.

$3.$ On June $15,$ Sampson Inc. $9\%$ bonds were purchased. The $$248,000$ par$-$value bonds were purchased at $100$ plus accrued interest. Interest dates are June $1$ and December $1.$

$4.$ On August $31,$ Gibbons bonds with a par value of $$74,400$ purchased on February $1$ were sold at $99$ plus accrued interest.

$5.$ On October $1,$ semi$-$annual interest was received on the remaining Gibbons bonds.

$6.$ On December $1,$ semi$-$annual interest was received on the Sampson bonds.

$7.$ On December $31,$ the fair values of the bonds purchased on February $1$ and June $15$ were $98\mathrm{.}5$ and $101,$ respectively.

Assume the investments are accounted for under the recognition and measurement requirements of IFRS $9$ Financial Instruments. The company does not record interest income separately from other investment income or loss when investments are accounted for at FV$-$NI$.$

Prepare all journal entries that you consider necessary, including December $31$ year$-$end entries, assuming these investments are accounted for at FV$-$NI$.($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 $0$ for the amounts. Record entries in the order displayed in the problem statement. List all debit entries before credit entries.$)$