Part B Bestari Jaya Berhad (BJB) acquired a 12% Bond of RM200,000 due in 5 years with interest payable semiannually on 1 May and 1 November. The bond was purchased on 1 May 2017 at RM225,268, a price to return 10% on the investment. On 1 November 2017 and 1 May 2018, BJB received the interest on the bonds. On 1 August 2018, BJB sold the bonds at 107 plus accrued interest. (Rounding figures to the nearest ringgit). Required a) Prepare the journal entries to record the payment of interest in 2017 and 2018, assuming that the entries for the premium amortization are made at the time interest is paid. (Use the effective-interest method). Show all workings. (5 marks) b) Prepare the journal entry to record the sale of bonds by BJB (Bondholders). Show all workings. (5 marks) TOTAL: 25 MARKS]