PT eni purchased 10 shares of 5% of PT X's bonds, nominal value of Rp. 50,000,-/share on April 1, 2012. The bonds dated January 1, 2007 will mature on January 1, 2017. Interest is paid every January 1 and July 1. For this reason, PT Eni paid a total of Rp. 549,000 in cash.

Requested:

a. Purchase of 10 PT X . bonds

b. Interest receipts for July 1, 2012 and July 1, 2013

c. Entry of adjusting journal entries for current interest at the end of each 2012 and 2013 financial year

d. Amortization of bond disagio/agio at the end of each fiscal year 2012 and 2013