11.09 (2)

A five-year bond loan is issued with an interest rate of 5%, with a nominal value of 20,000,000 and a repayment value of 22,000,000, which is divided into 2000 securities. The bond loan is issued by public registration and the bank's expenses amount to 180,000. Requested: To make the journal entries of issuing the bond loan, assigning it to the bank, paying the interest and paying it off.