Notes: This question and answer is already from the chegg. It is not mine.

why divided in 3/12 in part B?

why divided in 4/12 in part C?

why divided in 1/2 in part D?

A.) On October 1, 2021, Sinane Company issued 5,00012% bonds with face amount of P1,000 per bond at 110. The bonds which mature on January 1, 2026, pay interest semiannully on January 1 and duly 1. The entity paid bond issue cost of P200,000. How much was receivod from the issuance of the bonds? 5,300,0005,650,000 B.) On April 1, 2021, Creg Company issued at 99 plus accrued interest, 4,000 8% bonds with face amount of P1,000 per bond. The bonds are dated danuary 1, 2021, mature on lanuary 1, 2031, and pay interest on January 1 and July 1 . The entity paid bond issue cost of P140,000. How much cash was received from the bond issuance? 4,040,000 c.) Aye Company is authorized to issue P5,000,000 of 6%,10-year bonds dated July 1, 2021 with interest payments on June 30 and December 31. When the bonds are issued on November 1, 2021, the entity recelved cash of P5,150,000 including accrued interest. What is the discount or premium from the issianes at the honds? D.) On January 1, 2021, Marsh Company issued 10% bonds payable in the face ampunt of P6,000,000. The bonds mature on January 1, 2031. The bonds were issued for P5,316,000 to yield 12% resulting in bond discount of P684,000. The entity used the effective interest method of amortizing bond discount. Interest is payable semiannually on January 1 and July 1. For the six months ended June 30, 2021, what amount should be reported as bond irterest avinone? \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{A)} & \\ \hline Issue value [ 5000 bonds * P1000110%] & 5500000 \\ \hline() bond issue cost & 200000 \\ \hline Cash received from the issuance of the bonds & 5300000 \\ \hline & \\ \hline B) & 3960000 \\ \hline Issue value [ 4000 bonds * P1000* 99%] & 80000 \\ \hline(+) Accured interest [ 4000 bonds * 10008%3/12] & 140000 \\ \hline() bond issue cost & 3900000 \\ \hline Cash received from the issuance of the bonds & \\ \hline & 5150000 \\ \hline C) & 100000 \\ \hline Cash received & 5050000 \\ \hline() Accured interest [ P5000000 *6\%* 4/12] & 5000000 \\ \hline Issue price of bond & 50000 \\ \hline() Face value & \\ \hline Bond premium & \\ \hline \end{tabular} \begin{tabular}{|l|} \hline D) \\ \hline bond interest expense For the six months ended June 30,2021= Book value of bond on January 1,202112% \\ \hline \hline bond interest expense For the six months ended June 30,2021=531600012%1/2= \\ \hline \end{tabular}