Stilton Hotels Ltd. issued 10-year bonds on November 1, 2020, to finance the purchase of several new hotels. The bonds pay interest semi-annually on April 30 and October 31 every year. Stilton Hotels decided to retire some of the bonds on June 1, 2022. Stilton Hotels follows IFRS Other information pertaining to the issuance of the bonds follows: Face value of bonds $ 1,152,000 Coupon rate Effective interest rate 10% Percentage of bond issue that was retired 19% Price at which retired bonds were repurchased 99 8% Assume that Stilton Hotels has a December 31 year end, and that the company pays any interest accrued at the time debt is retired. Required: a) Prepare an amortization schedule for the first 2 years of the bond issue. b) Prepare the journal entry for the issuance of the bond on November 1, 2020. c) Prepare all journal entries after the issuance of the bond until December 31, 2021. d) Calculate the gain or loss on the partial retirement of the bonds on June 1, 2022. e) Prepare the journal entries to record the partial retirement of the bonds on June 1, 2022