ABC issued $945,000, 6% bonds that mature in 10 years. The bonds make annual payments. The market rate was 5.5% on issue date. The issue price is __________.

ABC has a call option on 100 shares of XYZ stock. The exercise price is $98. If the current stock price is $95 and the time value of the option is $106, the balance of the Call Option account is __________.

ABC repurchased their $500,000 bonds at 99. At that time, the unamortized premium was $12,705. The gain on redemption is __________.

XYZ expects a 51% probability of losing a pending lawsuit. It estimates the loss to fall between $8,350 and $11,540 with any amount in that range equally likely. Under IFRS, XYZ should accrue a contingent liability of __________.