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

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 $690,000 (E) X 8.08 Ix 9.0% 6/12 6/12 (C) Amort. (A) - (B) (E) Carrying Value $690,000 + (D) $ 733, 675 731,972 (D) Unamortized Balance $43,675 41,972 Period Ending June 1/20 Dec. 1/20 $ 29,347 Dec. 1/26 June 1/27 Dec. 1/27 June 1/28 Dec. 1/28 June 1/29 Totals $ 31,050 : 31,050 31,050 31,050 31,050 31,050 31,050 $ 558,900 28, 323 28,214 28, 101 27,983 27,860 27,734 $ 515,225 $ 1,703 : 2,727 2,836 2,949 3,067 3,190 3,316 $43,675 15,358 12,522 9,573 6,506 3,316 0 705,358 702,522 699,573 696,506 693,316 690,000 *Adjusted for rounding (For all requirements, do not round intermediate calculations. Round the final answers to the nearest whole dollar.) h. Independent of (a) through (g), assume bond A issues were retired on December 1, 2027, at 97. Record the entries X View transaction list View journal entry worksheet No Date General Journal Debit Credit 14,426 1 December 01, 2027 Bond interest expense Interest payable Premium on bonds payable 690,000 2 December 01, 2027 Bonds payable Premium on bonds payable Gain on retirement of bonds (A) (B) Cash Period Interest Interest Paid Expense $550,000.0 X (E) X 9.59 X 9.0% X 3/12 3/12 (C) Amort. (A) - (B) (D) Unamortized Balance $ 17,627 17,358 ces $ 12,375 $ 12,644 Period Ending Apr. 1/18 Jul. 1/18 : Apr. 1/26 Jul. 1/26 Oct. 1/26 Jan. 1/27 Apr. 1/27 Jul. 1/27 Oct. 1/27 Jan. 1/28 Apr. 1/28 Totals 12,375 12,375 12,375 12,375 12,375 12,375 12,375 12,375 12,375 $ 495,000 12,932 12,945 12,958 12,972 12,986 13,001 13,016 13,031 13,049* $ 512,627 $ 269 . 557 570 583 597 611 626 641 656 674 $17,627 4,958 4,388 3,805 3,208 2,597 1,971 1,330 674 0 (E) Carrying Value $550,000 (D) $ 532,373 532, 642 : 545,042 545,612 546,195 546,792 547,403 548,029 548,670 549,326 550,000 *Adjusted for rounding d. Interest of how much is paid how often for bond B issued? Interest paid Quarterly f. Show how bond B would appear on the balance sheet under non-current liabilities at July 31, 2026. Balance Sheet (Partial) Non-current liablities Bonds payable, 9.5%, due April 1, 2028 $ Less: Discount on bonds payable 550,000 for the year ended h. Independent of (a) through (g), assume that bond B issues was retired on December 1, 2027, at 97. Record the entries. View transaction list View journal entry worksheet No Debit Credit 1 8,687 Date General Journal December 01, 2027 Bond interest expense Cash Discount on bonds payable 2. 550,000 December 01, 2027 Bonds payable Gain on retirement of bonds