JAS Ltd$.$ sold $$7,310,000$ of $12\%$ bonds, which were dated March $1,2023,$ on June $1,2023.$ The bonds paid interest on September $1$ and March $1$ of each year. The bonds' maturity date was March $1,2033,$ and the bonds were issued to yield $14\%.$ JAS's fiscal year$-$end was February $28,$ and the company followed IFRS.

On June $1,2024,$ JAS bought back $$3,310,000$ worth of bonds for $$3,210,000$ plus accrued interest.