Quie Mu QU 1 Santana Corporation has 400,000 ordinary shares outstanding throughout 2019. In addition, the corporation has 100,000, 10-year, 7% bonds issued at par on 30 September 2019, call for semi-annual interest payments on 31 March and 30 September. Santana made the required interest and principal payments when due. Santana Corporation prepares semi-annual financial statements on 31 December and 30 June of each year. It applies International Financial Reporting Standards (IFRS). Effective Interest Rate (EIR) is the rate that exactly discounts estimated future cash flows through the expected life of the financial asset/liability to the gross carrying amount of a financial asset or to the amortised cost of a financial liability. Accordingly, and as for profit and loss account, the effective interest method applies to accounting for amortized cost of a financial asset/liability and in the allocation and recognition of the interest revenue and/or interest expense. Required: 1. Record all necessary journal entries related to the bonds for Santana Corporation as on the following dates: 30 September 2019. b. 31 December 2019 31 March 2020. d. 30 September 2029. Re-do the journal entry on date of issuance (30 September 2019) if the bonds were issued at $90,000 instead? Write journal entries involved in amortizing the discount/premium as required by RS 9? a. C. 11