On April 1, 2020, Alfa School issued a 5-year, 10%, OMR 200,000 face value bond at 98(2% below PAR). Interest is payable each year on April 1 and October 1. The company's year-end is December 31 and it follows IFRS. a. Pass the necessary journal entries b. Prepare interest account c. Prepare Discount on bonds payable account. d. Calculate the carrying value of Bonds payable as on 31/12/2020