On January 1, 2020, Kirkland Corporation following IFRS, issued some non-convertible bonds with a total par value of $800,000 maturing on January 1, 2025 with interest payable on January 1 of each year. Both the coupon and market rates are not given to you. On December 31, 2021, the company reported the bonds: 10,928 as a current liability and $828,861 as a long term liability; Interest payable of 96,000 as current liability. The company also recorded $83,979 as Interest Expense on December 2022. Now before panic sets in, quickly answer their following questions as stated below. Select the alphabet to the one best answer and input it into the computer.