Mahalo Boat Adventure Inc. has a July $31$ year$-$end. It showed the following partial amortization schedules regarding two bond issues:

Bond Issue A

Period Ending $($A$)$

Cash

Interest Paid

$$610,000\backslash$times

$9\mathrm{.}0\%\backslash$times $6/12($B$)$

Period

Interest

Expense

$($E$)\backslash$times $8\mathrm{.}0\%\backslash$times $6/12($C$)$

Amort.

$($A$)($B$)($D$)$

Unamortized

Balance $($E$)$

Carrying

Value

$$610,000+($D$)$

June $1/20$ $ $38,611$ $ $648,611$

Dec. $1/20$ $ $27,450$ $ $25,944$ $ $1,50637,105647,105$

$$

Dec. $1/2627,45025,0402,41013,578623,578$

June $1/2727,45024,9432,50711,071621,071$

Dec. $1/2727,45024,8432,6078,464618,464$

June $1/2827,45024,7392,7115,753615,753$

Dec. $1/2827,45024,6302,8202,933612,933$

June $1/2927,45024,5172,9330610,000$

Totals $ $494,100$ $ $455,489$ $ $38,611$

$*$Adjusted for rounding

$($For all requirements, do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$

Required:

$1.$ Bond Issue A

a$.$ Were the bond A issued at a premium and$/$or discount?

b$.$ Journalize the issuance of bond A on June $1,2020.$

c$.$ What is the contract interest rate for the issue bond A$?$

d$.$ Interest of how much is paid how often for bond A issued?

e$.$ What is the term of bond A issue?

f$.$ Show how bond A would appear on the balance sheet under non$-$current liabilities at July $31,2026.($Enter all amounts as positive values.$)$

g$.$ Calculate the total bond A interest expense that would appear on the income statement for the year ended July $31,2027.$

h$.$ Independent of $($a$)$ through $($g$),$ assume bond A issues were retired on December $1,2027,$ at $97.$ Record the entries please provide the answer of e$,$f$,$g$,$h