On 1.1.2017, Robin Bhd issued RM20 million zero-coupon interest rate loan notes maturing on 1.1.2022. These loan notes are redeemable at a premium of 50%. At the time of the issue of the debt, the market interest rate was 8.5%. Required: a) Extracts of the Statement of Profit or Loss and Statement of Financial Position for the years 2017 to 2021. b) Journal entries on 1.1.2022 to record the de-recognition of the liability