Goodview Berhad issued RM 20 million 6% convertible loan notes on 1 January 2017. Upon maturity on 31 December 2019, the holders of the loan notes have the option to accept cash or convert the notes into ordinary shares at the term of RM 100 loan notes can be converted into 50 ordinary shares. The market interest rate for the year 2017 was 10%. Required: In accordance with MFRS 9: Financial Instruments:

a) Determine the loan amount over its maturity period.

b) Determine the relevant journal entries in the book of the company over the maturity period of the loan notes.