3. On 1 October 2020 Piramid Bhd issued 4.72% debenture with nominal value of RM1,250,000 at RM1,000,000. The debenture is due to mature on 30 September 2025 and Piramid Bhd to redeem at its nominal value. The effective interest rate is 10%. Required: (a) Explain the accounting treatment for the above instrument issued by Piramid Bhd. (5 marks) (b) Compute interest payment per annum. (3 marks) (c) Prepare tabulation of the instrument's carrying value for each of the 5 years. Show all workings. (Note: round up to the nearest thousand) (10 marks)