Ques 2: On January 1, 2019, ABC Company issued a 5-year, 8%, OMR 200,000 face value bond at 104 (4% above par). Interest is payable each year on December 31 and July 1. The company year-end is December 31 and it follows IFRS. a. Pass the necessary journal entries for the year 2019 b. Prepare interest account c. Prepare Premium on bonds payable account. d. Calculate the carrying value of Bonds payable as on 31/12/2019 and 31/12 2021