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On October 1, Flint Ltd. purchased 8% bonds with a face value of $1,000 for trading purposes, accounting for the investment at FV-NI. The bonds were priced at 1.022 to yield Flint 4%, and pay interest annually each October 1. Flint has a December 31 year end, and at this date, the bonds fair value was $1,055. Assume Flint applies IFRS.

Please help me to fill in the wrong account title.

Prepare Flint's journal entry for the purchase of the investment. (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 O for the amounts.) Account Titles and Explanation Debit Credit Bond Investment at Amortized Cost 1022 Cash 1022 Prepare Flint's journal entry for the December 31 interest accrual. (Round answers to 2 decimal places, e.g. 52.75. 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 O for the amounts.) Account Titles and Explanation Debit Credit Interest Receivable 20 Interest Income 10.22 Bond Investment at Amortized Cost 9.78 Prepare Flint's journal entry for the year-end fair value adjustment. (Round answers to 2 decimal places, e.g. 52.75. 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 O for the amounts.) Account Titles and Explanation Debit Credit Bond Investment at Amortized Cost 42.78 Unrealized Gain or Loss 42.78 Assume Flint applies ASPE, uses the effective interest method, and follows a policy of reporting interest income separately, prepare Flint's journal entry for the December 31 interest accrual. (Round answers to 2 decimal places, e.g. 52.75. 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 O for the amounts.) Account Titles and Explanation Debit Credit Interest Receivable 20 Interest Income 10.22 Bond Investment at Amortized Cost 9.78 Assuming Flint applies ASPE, uses the effective interest method, and follows a policy of reporting interest income separately, prepare Flint's journal entry for the year-end fair value adjustment. (Round answers to 2 decimal places, e.g. 52.75. 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 O for the amounts.) Account Titles and Explanation Debit Credit Bond Investment at Amortized Cost 42.78 Gain on Disposal of Investments - FV-NI 42.78

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