The following information relates to Grigg plc:

1 On 1 April 2008 the company had £100,000 10% loan notes in issue. The interest on these loan notes is paid on 30 September and 31 March.

2 The loan note redemption fund balance (relating to the redemption of these loan notes) at 1 April 2008 was £20,000. This fund is being built up by annual appropriations of £2,000.

The annual appropriation (along with any dividends or interest on the investments) is invested on 31 March.

3 Loan note redemption fund investments can be realised at any time in order to purchase loan notes in the open market either at or below par value. Such loan notes are then cancelled.

4 On 31 December 2008 £10,000 of investments were sold for £11,400 and the proceeds were used to purchase loan notes with a par value of £12,000.

5 Dividends and interest on redemption fund investments during the year to 31 March 2009 amounted to £1,600.

6 The cost of dealing with the above matters and any taxation effects may be ignored.

Required:
Write up the following ledger accounts for the year to 31 March 2009:

(a) 10% loan notes

(b) loan note redemption fund

(c) loan note redemption fund investments

(d) loan note redemption

(e) loan note interest.