3. Yldrm A.. On 1 October 2018, it issued bonds with a maturity of 200,000 TL and a 2-year maturity of 12%. All of the bonds were sold at nominal value. Interest payments will be made annually (30 September 2019, 30 September 2020).

REQUESTED: 20 points

Write the balances of the accounts related to this transaction as of 31.12.2018 and 31.12.2019 in the table below.

HPP. ACCOUNT NAME BALANCES

NO

2018 2019

DEBT DUE DEBT DUE

300 Bank Loans

303 Long Term Assist. Mother. Installments and Interests

304 Bonds Principal Debt Installment and Interests

305 Issued Bonds and Bills

308 Securities Issuance Differences

381 Expense Accruals

400 Bank Loans

405 Issued Bonds

408 Security Issue Difference

780 Financing Expenses