On 1 May 2016, Noah issues 9%, 20-year debentures with a maturity value of $200 000. The debentures sell at 103 and pay interest on 1 May and 1 November. Noah amortises debenture premium by the straight-line method. Requirements 1 Journalise the issue of the debentures on 1 May 2016. 2 Journalise the half-yearly interest payment and amortisation of debenture premium on 1 November 2016. 3 Journalise the interest accrual needed on 31 December 2016. 4 Journalise the interest payment on 1 May 201