Bona issue B (A) (B) Cash Period Interest Interest Paid Expense $480,000.0 % (E) X 8.5% x 8.0% X 3/12 3/12 (C) Amort. (A) (B) - Period Ending Apr. 1/18 Jul. 1/18 (D) Unamortized Balance $16,059 15,800 $ 9,859 $ 259 Apr. 1/26 Jul. 1/26 Oct. 1/26 Jan. 1/27 Apr. 1/27 Jul. 1/27 Oct. 1/27 Jan. 1/28 Apr. 1/28 Totals $ 9,600 : 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 9,600 $ 384,000 10,097 10,107 10,118 10,129 10,140 10,152 10,163 10,175 10,186 * $ 400,059 497 507 518 529 540 552 563 575 586 4,370 3,863 3,345 2,816 2,276 1,724 1,161 586 0 (E) Carrying Value $480,000 - (D) $ 463,941 464,200 : 475,630 476,137 476,655 477,184 477,724 478, 276 478,839 479, 414 480,000 $ 16,059 f. Show how bond B would appear on the balance sheet under non-current liabilities at July 31, 2026. Balance Sheet (Partial) Non-current liablities $ Bonds payable, 8.5%, due April 1, 2028 Less: Discount on bonds payable 480,000 10,107 g. Calculate the bond B interest expense that would appear on the income statement for the year ended July 31, 2027. Total bond interest expense h. Independent of (a) through (g), assume that bond B issues was retired on December 1, 2027, at 97. Record the entries. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 December 01, 2027 Bond interest expense Discount on bonds payable 2 December 01, 2027 Bonds payable Discount on bonds payable Gain on retirement of bonds Cash