ON JANUARY 1 AYAYI LIMITED PAID $363613.25 FOR 10% BOND WITH MATURITY VALUE OF $350000. THE BONDS PROVIDE THE BONDHOLDERS WITH WITH A 9% YIELD. THEY ARE DATED JANUARY 1 , 2023 AND MATURE ON JANUARY 1,2028 WITH INTEREST RECEIVABLE ON DECEMBER 31 OF EACH YEAR. AYAYAI ACCOUNTS FOR THE BONDS USING THE AMORTIZED COST APPROACH APPLIES ASPE USING THE EFFECTIVE INTEREST METHOD AND HAS A DECEMBER 31 YEAR END