Hexagon Sdn. Bhd. sells spare parts for heavy machinery and equipment. The company prepares its financial statements semi-annually. Below are selected transactions extracted from the company's books: Required (a) Prepare the journal entries for the above transactions. (b) Prepare the current liabilities section of the Statement of Financial Position as at 31 December 2021. Assume the above transactions are the only ones related to current liabilities. (c) Calculate the total interest expense for the year. (d) Briefly explain what is liquidity. (e) What are two measures of liquidity? Provide the formula for both