3.3 Kapoor Bhd issued 4 percent debentures with a nominal value of RM40,000,000 on 1 January x1. The debentures were issued at a discount of 2.5 percent and the issue cost incurred was RM1,000,000. The loan notes will be repayable at a premium of 10.25 percent at the end of the fifth year. The effective interest rate is 7 percent. Interests are to be paid on 31 December. Assume: a The company has classified the debentures at amortised cost. b. The company has classified the debentures at fair value through profit or loss. Market value of the debentures in years xl to x5 is as follows: RM 31 December xl 31 December x2 40,000,000 42,000,000 31 December x3 44,800,000 31 December x4 44,500,000 31 December x5 45,000,000 Required: Calculate the amount to be shown in the statement of profit or loss and statement of financial position for years x1 to x4