Rogers Communications Inc. is a diversified Canadian communications and media company engaged in wireless, cable, and media communications. On March 15, 2013, Rogers sold notes with the following specifications:

Principal amount	$580 million
Maturity date	March 15, 2023
Issue price	99.845% of principal amount
Coupon rate	3.11%
Effective interest rate	3.128%
Interest payment dates	March 15 and September 15

Required:
1.	Prepare a journal entry to record the sale of these notes on March 15, 2013.(Enter your answers in dollars and not in millions. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2.

Prepare the journal entry to record the payment of interest and amortization of the discount on September 15, 2013. The company uses the effective-interest method of amortization.(Enter your answers in dollars and not in millions. Round your answer to the nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3-a.	Compute the interest expense that accrued from September 15, 2013, to December 31, 2013, the end of Rogers' fiscal year.(Enter your answers in dollars and not in millions. Round your answer to the nearest dollar amount.)

3-b.

Prepare the adjusting journal entry on December 31, 2013, to record interest expense and amortization of the discount on the notes.(Enter your answers in dollars and not in millions. Round your answers to the nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

4.	Show the amounts that should be reported on Rogers financial statements for 2013.(Enter your answers in dollars and not in millions.Round your answers to the nearest dollar amount.)

5.	Compute the total amount of interest expense over the life of the notes.(Enter your answers in dollars and not in millions.)