2 (6%) ABC Company's fiscal year ends on December 31. The ABC Company issues three different bonds (called A, B, and C) each with $1,000,000 face value on January 1, 2020. The bonds' annual coupon payments are due on January 1 until the maturity date on December 31, 2024. Assume that all three bonds have a market-determined bond yield of 3% when the bonds were issued on January 1, 2020. Q2.1 Bond A has coupon rate of 3%. What are the accounting entries for 2020? Explain how ABC should report this bond on its (i) balance sheet as of December 31, 2021, (ii) 2021 income statement, and (iii) statement of cash flows (no calculations needed). Q2.2 Bond B has coupon rate of 0%. What are the journal entries on January 1, 2020? Show your calculations. Q2.3 Bond B has coupon rate of -2%. What are the journal entries on January 1, 2020? Show your calculations