Please solve the question

P12-6 The following is the discount amortization schedule for a $1,000 face, 6% semiannual coupon bond, issued when the market interest rate was 10% (compounded semiannu- ally). The bond was issued on January 1, 2001, and matures on December 31, 2005. Beginning Interest Coupon Discount Ending From Balance Expense Payment Amortization Balance 1/1/01 6/30/01 $922.78 $ 46.14 $ 40.00 $ 6.14 $ 928.92 7/1/01 12/31/01 928.92 46.45 40.00 6.45 935.36 1/1/02 6/30/02 935.36 46.77 40.00 6.77 942.13 7/1/02 12/31/02 942.13 47.11 40.00 7.11 949.24 1/1/03 6/30/03 949.24 47.46 40.00 7.46 956.70 7/1/03 12/31/03 956.70 47.84 40.00 7.84 964.54 1/1/04 6/30/04 964.54 48.23 40.00 8.23 972.76 7/1/04 12/31/04 972.76 48.64 40.00 8.64 981.40 1/1/05 6/31/05 981.40 49.07 40.00 9.07 990.47 7/1/05 12/31/05 990.47 49.52 40.00 9.52 1,000.00 Totals $477.22 $400.00 $77.22 Required: a. If the bond is retired at maturity, what entry would be made? b. Suppose the company purchased the bond from its holder on June 30, 2003, for $935.00. What entry would be made to retire the bonds? C. Suppose that the bond was retired on January 1, 2003, by purchasing it in the market for $1,000. What entry would be made to retire the bonds? d. What are the GAAP accounting treatments for bonds retired before their maturity date? Discuss the significance of these rules and why they exist