Whispering Winds Corp. invested in a three$-$year, $$100$ face value, $9\%$ bond paying $$95\mathrm{.}11.$ At this price, the bond will yield a $11\%$ return. Interest is payable annually.

Whispering Winds uses the amortized cost model of accounting for investments.

$($a$)$

Prepare a bond discount amortization table for Whispering Winds, assuming Whispering Winds uses the effective interest method required by IFRS. $($Round

answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

and also Prepare the journal entry