Mahalo Boat Adventure Inc. has a July 31 year-end. It showed the following partial amortization schedules regarding two bond issues: Bond Issue A (A) (B) Cash Period Interest Interest Paid Expense $620,000 X (E) * 7.08 x 8.09 * 6/12 6/12 (C) Amort. (A) - (B) Period Ending June 1/20 Dec. 1/20 (D) Unamortized Balance $40,888 39,219 $ 23,131 $ 24,800 . 24,800 24,800 24,800 24,800 24,800 24,800 $ 446,400 Dec. 1/26 June 1/27 Dec. 1/22 June 1/2B Dec. 1/28 June 1/29 Totals (5) Carrying Value $620,000 + (D) $ 660,888 659,219 : 633,996 631,386 628,685 625,889 622,995 620,000 $ 1,669 : 2,522 2,610 2,701 2,796 2,894 2,995 $40,888 22,278 22,190 22,099 22,004 21,906 21,805 $ 405,512 13,996 11,386 8,685 5,889 2,995 0 *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? Issued at discount O issued at premium 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.) Balance Sheet (Partia) Non-current liabilities Bonds payable, 11.0%, due June 1, 2029 $ Add: Premium on bonds payable 620,000 $ 620,000