2. Sapura Telecommunications Bhd issues a bond with a face value of RM 200,000 and a coupon with a coupon rate of 8% payable annually for a fixed term of 3 years. a. Assume the effective (market) interest rate is 5% per annum. Prepare a summary table showing for each year the coupon rate, present value, premium or discount, interest and the amortization for the issuance of the bond for the 3-year period. (5 marks) b. Prepare journal entry for the issuance of the bond and for the first year only. (6 marks) c. Assume that the effective (market) interest rate is 10% per annum. Prepare a summary table showing for each year the coupon rate, present value, premium or discount, interest and the amortization for the issuance of the bond for the 3-year period. (5 marks) d. Prepare journal entry for the issuance of the bond and for the first year only. (6 marks)