On 1/1/2016, Al-Nasr Company purchased bonds issued by Al-Fardous Company with the intention of investing in them and until maturity, with a nominal value of 100,000 dinars, due after five years, and at a nominal interest rate of (7%) to be paid on 1/1 of each year. The purchase cost amounted to The total bonds are 108,660 dinars, bearing in mind that the effective interest rate prevailing in the market is 5%.

Required:- 1- Organizing the amortization schedule of the bond purchase discount or premium (6 marks) 2- Recording the journal entries necessary to prove the process of acquiring bonds (3 marks) 3- Recording the entries to be recorded in the journal (if any) on 31/12/2016. (3 marks). 4- Show the effect of the first year entries (2016) only on the 2016 financial statements. (6 marks) 5- Recording of interest receipt restrictions in the years 2017, 2018 (6 marks) 6- Recording the necessary entries, assuming that the bonds were sold on 09/01/2020 for an amount of 100,450 dinars in cash in addition to the amount of interest. (Explain the solution method) (6 marks) 7- When is the investment in bonds treated according to the fair value model. Explain it (6 marks) 8- Using the above example data, suppose that Al-Nasr Company does not intend to keep the bonds until maturity, but rather keeps them for the purpose of selling, and the fair value of the bonds on 31/12/2016 amounted to 105,500 dinars. Will there be a difference in the accounting treatment, explain this Indicating the impact of this on the financial statements for the year 2016. (9 marks)