Bond details:

Face value

100

Issue price

100

Maturity

10-Sep-X4

Rate of interest

6.50%

Currency

USD

Coupon dates (until maturity)

Coupon date

Settle date

Previous coupon

10-Sep-X2

13-Sep-X2

Coupon date-1

10-Mar-X3

13-Mar-X3

Coupon date-2

10-Sep-X3

13-Sep-X3

Coupon date-3

10-Mar-X4

13-Mar-X4

Coupon date-4

10-Sep-X4

13-Sep-X4

Day Count

Actual/365

Transaction details

Particulars

Trade date

Settle date

Quantity

Clean price

Bought

12-Feb-X3

15-Feb-X3

25,000

143

Sold

06-Aug-X3

09-Aug-X3

21,000

161.5

Valuation dates and

Date

Market rate

market value

Valuation date 1

31-Mar-X3

144.5

Valuation date 2

30-Jun-X3

155.5

Valuation date 3

30-Sep-X3

162

Functional currency

USD

Other details Date

USD

Capital introduced 01-Feb-X3

4,000,000

Calculate the Journal entries, general ledgers, trial balance, income statement, and also balance sheet.