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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