On 01 March, 2020 Hassan Fumiture Company afer approval of its Board of Directors as issued 5,000 bonds at 10% interest of Rs. 500 each at 2% discount with maturity of 03 years. The interest is payable after every 06 months. Required

a) Record the issuance of bonds.

b) Record the accrual of interest at each financial year end.

C) Amortization of Bond discount at each interest payment under straight line plan.

d) Interest payment at each 06 months period.

e) Retirement of bonds at maturity.

f) Calculate real interest rate on these bonds.