Question2: CBA Company issued 800,000 of bonds on January 1, 2019. Instructions (a) Prepare the journal entry to record the retirement of the bonds at maturity, assuming the bonds were issued at 100. (b) Prepare the journal entry to record the retirement of the bonds before maturity at 98. Assume the carrying value of the bonds was $805,000. Retirement of bonds at maturity Retirement of bonds before maturity at 98 Question 3: Evian Company issued a $4,000,000, 10%, 10-year mortgage note payable to finance the construction of a plant at December 31, 2014. The terms provide for semiannual installment payments of $320,973. Instructions Prepare the entry to record: (a) the mortgage loan on December 31, 2014. (b) the first installment payment.