Please answer and explain #9

9. On December 1, 20X1, Nolanville issued $10 million of 30 -year, 8 percent bonds for $9.73 million, a price that reflects a semiannual yield of 4.1 percent. Interest ( $400,000 per semiannual period) is payable on May 31 and November 30, beginning May 31, 20X2. In its 201 fund and government-wide statements, Nolanville should report an interest expenditure/expense of government-wide statements, Nolanville should report an expenditure/expense relating to the repayment of the bonds of