S Part A. Presented below is the amortization schedule related to Maple Ltd.'s 3-year bond investment. The bond investment has a face value of $100,000, and it has an 8% stated interest rate and a 10% effective interest rate. The bond was purchased on December 31, 2016, for $95,027. Interests are paid at the end of each year. Maple Ltd. has a December 31 fiscal year-end. < Date Cash received Interest revenue " $ Bond discount amortization $ Carrying amount of bonds $ 31.12.2016 t 95,027 31.12.2017 8,000 9,503 1,503 96,530 31.12.2018 8,000 9,653 1,653 98,183 31.12.2019 8,000 9,818 1,818 100,000+ tttt (adjusted for rounding) (a)+Show how the bond price is determined on December 31, 2016 ($95,027)? What is the main difference between the stated interest rate and the effective interest rate? (One or two sentences are sufficient) (2")+ (b)+Assuming that the bond is classified as financial assets at amortized cost, please provide the journal entries related to the bond for Maple Ltd. in 2016 and 2017. (3) t (c)+Assuming that the bond is classified as fair value through other comprehensive income (FVTOCI), please provide the journal entries related to the bond for Maple Ltd. in 2016, 2017 and 2018. Additional information is as follows:+ At the end of 2017, the fair value of the debt is $110,000 due to interest rate changes. < - At the end of 2018, Maple Ltd. sells the bond for $100,500 after receiving the interest payment. (9')+