On June 1, 2023, Shebandowan investors Inc. issued a \\( \\$ 4,910,000,7 \\% \\), three-year bond. Interest is to be paid semiannually beginning December 1, 2023. Assume that the market rate of interest is 8\\%. Use IABLE 14A.1 and IABLE 14A.2. (Use oppropriate foctor(s) from the tables provided.) Required: Part 1 Record the following entries: (Do not round intermediate colculations. Round the final answers to the nearest whole dollor.) 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. Port 2 Show how the bonds will appear on the balance sheet under non-current llabilites at January 31, 2025. (Do not round intermediate colculations. Round the final answers to the nearest whole dollar.)