DHOFAR INSURANCE decides to issue bonds having OMR 600,000 as face value but they were issued for 99 on 1st January 2019. On the other hand, these bonds were having due date in 2029. On the basis of that, there is no need of financing through issuing bonds, so it has been decided by the DHOFAR INSURANCE to call back and cancel its already issued bonds for 107 on 1st January 2024. Annual interest which was paid by the DHOFAR INSURANCE is 10% and it has been observed that the amortization of the discount was done using reducing balance method. a) Calculate the amount of Amortized and un-Amortized discount. (4 Marks) b) Pass journal entries from January 1, 2019 to January 1, 2024. Marks)