| Complete the following table: |
| a. Cash inflow on the issuance date |
| b. Total cash outflow through maturity |
| c. Total borrowing cost over the life of the bond issue |
| d. Interest expense for the year ended December 31, 20X1 |
| e. Amortization for the year ended December 31, 20X1 |
| f. Unamortized premium as of December 31, 20X1 |
| g. Unamortized discount as of December 31, 20X1 |
| h. Bond carrying value as of December 31, 20X1 |
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