Part A: Movie Points Use the following template to determine the amount of revenue that must be deferred for the MPP: Total MP issued: Less: MP redeemed Equals: MP outstanding Less: MP expected to not be redeemed Equals: MP to be redeemed in future Equals: Number of movies to be awarded Movie Revenue to be Deferred: Record the adjusting entry to recognize the unearned revenue associated with the loyalty program. In addition, calculate the estimates "cost of sales" associated with this liability, and record the amount to "Advertising Expense" and "Estimated Loyalty Program Liability". Part B: Bond Derecognition Prepare the bond amortization schedule up to December 31, 2023. Round your answers to the nearest dollar. Once that is completed, record the journal entry to reflect the derecognition of the bond. Part C: Share Reacquisition Prepare the journal entry to record the reacquisition of the common shares. Part D: Dividend Payment Calculated the dividend per share for the common shareholders. Part A: Movie Points Use the following template to determine the amount of revenue that must be deferred for the MPP: Total MP issued: Less: MP redeemed Equals: MP outstanding Less: MP expected to not be redeemed Equals: MP to be redeemed in future Equals: Number of movies to be awarded Movie Revenue to be Deferred: Record the adjusting entry to recognize the unearned revenue associated with the loyalty program. In addition, calculate the estimates "cost of sales" associated with this liability, and record the amount to "Advertising Expense" and "Estimated Loyalty Program Liability". Part B: Bond Derecognition Prepare the bond amortization schedule up to December 31, 2023. Round your answers to the nearest dollar. Once that is completed, record the journal entry to reflect the derecognition of the bond. Part C: Share Reacquisition Prepare the journal entry to record the reacquisition of the common shares. Part D: Dividend Payment Calculated the dividend per share for the common shareholders