13. Himalayan Bank Limited issued five year 15% bond with face value of Rs. 1,000 on January 1, 2003. Interest is paid annual on December 31. The market rate of interest on this is 10% Required: a) Bond amortize table b) Journal entries to record at the time of issuance of bond c) Journal entries to record the interest expenses on December 31, 2003. d) Journal entries to retire the bond at the maturity date