On June 1, 2023, Shebandowan Investors Inc. issued a $4,930,000, 9%, three-year bond. Interest is to be paid semiannually beginning December 1, 2023. Assume that the market rate of interest is 10%. Use TABLE 14A.1 and TABLE 14A.2. (Use appropriate factor(s) from the tables provided.) Required: Part 1 Record the following entries: (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) a. Issuance of the bonds on June 1, 2023 b. Payment of interest on December 1, 2023 c. Adjusting entry to accrue bond interest and discount amortization on January 31, 2024 d. Payment of interest on June 1, 2024 Assume Shebandowan Investors Inc. has a January 31 year-end. View transaction list Journal entry worksheet 1 2 3 4 Record the issue of bonds at discount. Note: Enter debits before credits. Date June 01, 2023 General Journal Debit Credit Record entry Clear entry View general journal > Part 2 Show how the bonds will appear on the balance sheet under non-current liabilities at January 31, 2025. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) Non-current liabilities: Balance Sheet (Partial)