On January 1, 2017, Jade SA acquire €3,000,000 face value, 7%, 10-year bonds at €3,000,000 for FVOCI financial assets. The bonds pay annual interest on each January 1. Prepare the journal entries to record the transactions of 2017 for Jade SA. (Suppose that the fair value of the FVOCI financial assets is 110 on December 31, 2017.)