On January 1, 2023, Sunland Corp. issued $1.120 million of five-year, zero-interest-bearing notes along with warrants to buy 1.03 million common shares at $22 per share. On January 1, 2023, Sunland had 9.3 million common shares outstanding and the market price was $21 per share. Sunland received $1.03 million for the notes and warrants. If offered alone, on January 1,2023 , the notes would have been issued to yield 11% to the creditor. Assume that the company follows IFRS. (a) Your answer is correct. Prepare the journal entry to record the issuance of the zero-interest-bearing notes and warrants for the cash consideration that was received. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Your answer is partially correct. Prepare an amortization table for the notes using the effective interest method. (Round answers to 0 decimal places, e.g. 5,275.) Your answer is partially correct. Prepare an amortization table for the notes using the effective interest method. (Round answers to 0 decimal places, e.g. 5,275.)