Question 1 (12 Poinis) On January 1. 2018, "ABC:" Conpany iosued $200,000,10%, 4 yearr callahle' trondo at $210,000, which pay interest sermi-anumally on June \$o, and December 31. The bonds were sold for $187,580.41, since the masket was 12% In addition, On July 1, 2019, the company isssed additional botods with a face value of $400,000 that mature on June 50,2029 for $427,355.48, since the market rate was 8%. The new bonds are nath-rallahle botuls that has a stated rate of 9% payable every 3 months on March 31, June 30, September 30 , and December 31. Moreoter, on July 1, 2020, "ABC" Conmany called 30% of its outstanding bonds. Required: Based on the above given information, answer the following question: (a) [3 Pointn) What is the amount of interest expense that zuast be presented on " ABC - Coanpany ineone statement for the year ended December, 31, 2018? (b) [3 Pointa] What is the amount of interest expense that nase be presnted on " ABC Coupany ineome statement for the year eaded December, 31, 2019? (c) [3 Points) What is the amount of interest expense that mast be presented on " ABC Coenpany incone statement for the year ended December, 31, 2020? (d) [3 Points] In the space below, show the presentation on the eurrent and non-current liability on the statement of financial position as on 31/12/2020