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On 1 July 20X6 ABC Ltd issued a debenture with the following conditions: Term = Five years Fair value issue price = $5,000,000 Separate transaction costs directly attributable to the issue = $24,000 Face value on redemption = $5,270,000 Coupon interest rate 4% (payable on 30 June each year) Effective interest rate = 5.3% Choose from the following, the CORRECT journal entry line item when accounting for changes in the carrying amount of the debenture's amortised cost at 30 June 20X8: On 1 July 20X6 ABC Ltd issued a debenture with the following conditions: Term = Five years Fair value issue price = $5,000,000 Separate transaction costs directly attributable to the issue = $24,000 Face value on redemption = $5,270,000 Coupon interest rate 4% (payable on 30 June each year) Effective interest rate = 5.3% Choose from the following, the CORRECT journal entry line item when accounting for changes in the carrying amount of the debenture's amortised cost at 30 June 20X8