Bellino Limited issued $600,000 bonds on January 1, 2019 due in eight years. The stated rate on the bond was 6% while the effective rate (also known as the market or yield rate) was 8%. The bond has semiannual interest payments on June 30th and December 31*. The bonds mature on December 31, 2026. The company has a December 31* year end. The company follows IFRS. Required: Calculate the issue price of the bond assuming the entire issue is sold on January 1, a. 2019. b. Complete the following bond amortization schedule for the interest periods indicated. UNAMORTIZED BOND INTEREST AMORTIZATION DATE INTEREST PREMIUM OR CARRYNG PAID EXPENSE DISCOUNT VALUE 01/01/19 06/30/19 12/31/19 06/30/20 c. Prepare the journal entries at the issue date of January1st ,2019 the first interest payment June 30th 2019. the second interest payment December 31st, 2019. d. Prepare the journal entry at November 1*, 2019 assuming that at this date, the company retires 25% of the bonds. The bonds are retired at 95 plus accrued interest. This part is independent of Parts c-d. Assume that the entire bond issue is sold on January 1, 2019. Prepare the journal entry that would be required on April 30, 2019 if Bellino Limited had an April 30th year end. e