Part 1 Record the following entries (Round your intermediate calculations and final answers to the nearest whole dollar.) a. Issuance of the bonds on October 1, 2020 b. Adjusting entry to accrue bond Interest and discount amortization on November 30, 2020. c. Payment of interest on October 1, 2021. View transaction list Journal entry worksheet 1 2 3 Record the issuance of bond at discount. Note: Enter debits before credits Debit Credit Date Oct 01. 2020 General Journal Discount on bonds payable Cas Next > Part 2 Show how the bond will appear on the balance sheet under non-current liabilities at November 30, 2024. (Do not round Intermediate calculations. Round the final answers to the nearest whole dollar.) Balance sheet (Partial) Non-current liabilities: On October 1, 2020. Dejour Energy Inc. Issued a $680,000, 7%, seven-year bond. Interest is to be paid annually each October 1. Defour Energy Inc. has a November 30 year-end. (Use TABLE 14A1 and TABLE 14A.2). Note: Use table values for PV calculations. (Use appropriate factor(s) from the tables provided.) Required: a. Calculate the issue price of the bond assuming a market Interest rate of 8% on the date of the bond issue. (Do not round Intermedlate calculatlons. Round the final answers to the nearest whole dollar.) Fourie issue price of the bond 644,597 b. Using the effective Interest method, prepare an amortization schedule. (Do not round Intermedlete calculations. Round the final Enter all the amounts as positive values.)