Please help

Amman Company prepares its financial statements on 30/4 . On 1/5/2017 the company issues $750000 of 3% loan stock at $800000 with issue cost $100675. Interest is payable on 30/4 each year and the stock is redeemable on 30/4/2021 at $825000. The effective rate of interest is 7.25% yearly.

Requirements:

1. The amount of stock that should be measured on the date of issue.
2. The amount of stock that should be shown in Amman financial statements during the stock life.