On 1 January Rose Fairy Ltd Ltd issued $94,000 9% unsecured notes at face value. Interest is payable half-yearly on 1 July and 1 January. Interest is not accrued on 30 June. Rose Fairy's year-end is 31 December. Required a) Prepare the journal entry to record the issue of the unsecured notes. b) Prepare the journal entry to record the payment of interest on 1 July. c) The company also has a 7-year mortgage payable of $210,000 payable in seven equal annual payments. Ignoring interest, how much of the loan should be shown as a current liability? d) After paying interest for the year, Rose Fairy Ltd redeemed $134,000 face value, 13% debentures on 30 June 2016 at 102. The carrying amount of the debentures at the redemption date was $134000. The debentures pay half-yearly interest, and the interest payment due on 30 June 2016 has been made and recorded. Prepare the appropriate journal entry for the redemption of the debentures. (Enter debit entries first followed by credit entries.Please include Dr and Cr as appropriate. Narrations are not required)