Ques 2: (3 marks) On April 1, 2021, ABC Company issued a 5-year, 10%, OMR 100,893 face value bond at 102 (2% above par). Interest is payable each year on December 31 and July 1. The company year-end is December 31 and it follows IFRS. The bonds will be outstanding for 5 years and 9 months or 57 months a. Pass the necessary journal entries for the year 2021(2 Marks) b. Calculate the carrying value of Bonds payable as on 31/12/2021(1 mark)