7. BONDS PAYABLE (DISCOUNT) On March 1, 2020, PT MUMU sold 600 withdrawals with a nominal value of $15 per share, contract rate of 8%, period of 3 years for postponement. Interest is paid every March 1 and September 1. The effective interest rate is 10%. Amortization of Premium / discount is carried out every interest payment date using the effective interest method, on October 31, 2022 the company redeemed 200 bonds at an exchange rate of 80. Note:

PVF 4%, 6 = 0.79031

PVF 5%, 6 = 0.74622

PVAF 4% , 6 = 5.24214

PVAF 5%, 6 = 5.07569

Requested:

a. Keep all the necessary journals for 2020-2022!

b. Keep a journal on March 1, 2023!