Afnan Trading Company has issued 05 years 14% 5,000 Bonds of Rs. 1,000 each at par value as on 01 May 2020. The interest is payable semiannually. The availability of funds facilitated the company to retire these bonds as on 30 June, 2023 as permissible in terms of these bonds but with premature service charge of 2%. Required a) b) c) d) Record the issuance of Bonds. Record the accrued interest at each financial year end. Record the payment of interest at each semiannual period. Record the retirement of bond as at 30 June 2023 before maturity along with payment of service cost/charges.