b) The following section is taken from Nolana Sdn Bhd's statement of financial position at December 31, 2020. Current liabilities RM Interest Payable 180,000 Non-current liabilities Bonds Payable, 9%, due January 1, 2025 4,000,000 Interest is payable semi-annually on January 1 and July 1. The bonds are callable on any interest date. Required: i. Journalize the payment of the bond interest on January 1, 2021. [2 marks] ii. Assume that on January 1, 2021, after paying interest, Nolana Sdn Bhd calls bonds having a face value of RM1,600,000. The call price is 104. Record the redemption of the bonds. [3 marks]