On 1/6/2017, EB issued a subscription bond worth 400,000 dinars at an interest rate of 8% annually, and for a period of 10 years (that is, the bond is returned after this period), while the market interest rate on the date of issuance was 10%. This interest is paid annually on 31/5/ of each year. The company also uses the real interest method to amortize the issue difference. Required: Prepare journal entries to record each of the following: (a) Issuance of bonds. (B) Interest is paid and accrued for the first four years. (c) Amortization schedule. (D) Proof of entries in the investor's books until May 31, 2018.