Doha Ltd has in issue a 0% loan note with a nominal value of $66,000,000. The loan note, which carries an effective interest rate of 5.5%, was issued at a 9% discount and is repayable after 5 years at a 12% premium. Costs to issue the bond amounted to $3.501 million. REQUIRED: Show the relevant journal entries for the initial issue of the loan note, alongside any supporting workings. Prepare the schedule reflecting the amortisation of the loan note over the five-year period. Show the relevant financial statement extracts at the end of the third and fourth years.