The following information relates to Q10 to Q12 SCOTLAND COMPANY issued $10,000,000 of Zero-Coupon Bonds Payable on 1 January 2021. The Bonds have a 5 -year life. The Stated (i.e., nominal) interest rate for the Bonds is 0% while the Yield (i.e., effective interest rate) is 4%. Assume that the bonds are annual bonds. Q 10 Show the Journal Entry to record the Bonds issue on 1 January 2021 Q 11 Show the Journal Entry to record the Interest Expense for the year-ended 31 December 2021 Q 12 The Carrying Amount of the Bonds on 31 December 2021 will be how much