The second part of the question

Mahalo Boat Adventure Inc. has a July 31 year-end. It showed the following partial amortization schedules regarding two bond issues: Bond Issue A (A) Cash Interest Paid $ 700,000 x 8.0% * 6/12 (B) Period Interest Expense (E) X 7.0% 6/12 (C) Amort. (A) - (B) (E) Carrying Value $ 700,000 + (D) $ 746,164 744,280 Period Ending June 1/20 Dec. 1/20 $ 1,884 : 2,847 2,947 $ 28,000 : 28,000 28,000 28,000 28,000 28,000 28,000 $ 504,000 Dec. 1/26 June 1/27 Dec. 1/27 June 1/28 Dec. 1/28 June 1/29 Totals $ 26,116 : : 25,153 25,053 24,950 24,843 24,733 24,616 $ 457,836 Unamortized Balance $46,164 44,280 : 15,805 12,858 9,808 6,651 3,384 0 3,050 715,805 712,858 709,808 706,651 703,384 700,000 3,157 3,267 3,384 $46,164 *Adjusted for rounding f. Show how bond A would appear on the balance sheet under non-current liabilities at July 31, 2026. (Enter all amounts as positive values.) Balance Sheet (Partial) Non-current liabilities Bonds payable, 11.0%, due June 1, 2029 $ Add: Premium on bonds payable 700,000 $ 700,000 Bond Issue B (A) (B) Cash Period Interest Interest Paid Expense $560,000.0 % (E) X 8.5% * 8.0% * 3/12 3/12 (C) Amort. (A) - (B) (E) Carrying Value $560,000 - (D) $ 541,264 541,566 (D) Unamortized Balance $18,736 18,434 Period Ending Apr. 1/18 Jul. 1/18 $ 11,502 302 Apr. 1/26 Jul. 1/26 Oct. 1/26 Jan. 1/27 Apr. 1/27 Jul. 1/27 Oct. 1/27 Jan. 1/28 Apr. 1/28 Totals $ 11,200 : 11,200 11,200 11,200 11,200 11,200 11,200 11,200 11,200 11,200 $ 448,000 11,779 11,792 11,804 11,817 11,830 11,843 11,857 11,871 11,888 $ 466,736 $ : 579 592 604 617 630 643 657 671 688 $18,736 5,102 4,510 3,906 3,289 2,659 2,016 1,359 688 0 554,898 555, 490 556,094 556,711 557, 341 557,984 558,641 559, 312 560,000 *Adjusted for rounding b. Journalize the issuance of bond B on April 1, 2018. View transaction list View journal entry worksheet X No Date Debit Credit 1 April 01, 2018 General Journal Cash Discount on bonds payable Bonds payable f. Show how bond B would appear on the balance sheet under non-current liabilities at July 31, 2026. Balance Sheet (Partial) Non-current liablities Bonds payable, 8.5%, due April 1, 2028 Less: Discount on bonds payable 560,000 g. Calculate the bond B interest expense that would appear on the income statement for the year ended July 31, 2027. Total bond interest expense h. Independent of (a) through (g), assume that bond B issues was retired on December 1, 2027, at 97. Record the entries. View transaction list View journal entry worksheet Debit Credit No 1 Date General Journal December 01, 2027 Bond interest expense Discount on bonds payable 2 560,000 December 01, 2027 Bonds payable Discount on bonds payable Cash Gain on retirement of bonds