Bond details:

100.00 100.00 10-Dec-X6

Face value Issue price Maturity

Rate of interest

4.50

Currency

USD

Coupon dates (until maturity)

Coupon date

Settle date

Previous coupon

10-June-X2

13-June-X2

Coupon date-1

10-Dec-X3

13-Dec-X3

Coupon date-2

10-June-X3

13-June-X3

Coupon date-3

10-Dec-X4

13-Dec-X4

Coupon date-4

10-June-X4

13-June-X4

Coupon date-5

10-Dec-X5

13-Dec-X5

Coupon date-6

10-June-X5

13-June-X5

Coupon date-7

10-Dec-X6

13-Dec-X6

Day count

ActuaV365

Transaction details

Particulars

Wade date

Settle date

Quantity

Clean price

Bought

25-Jan-X3

28-Jan-X3

7,700

77.00

Written off

21-Dec-X4

24-Dec-X4

7,700

65.50

Valuation dates and market value

Date

Market rate

Valuation date 1

30-Jun-X2

73.50

Valuation date 2

30-Sep-X2

77.50

Valuation date 3

31-Dec-X2

78.00

Valuation date 4

31-Mar-X3

71.00

Valuation date 5

30-Jun-X3

74.00

Valuation date 6

30-Sep-X3

77.50

Valuation date 7

31-Dec-X3

82.75

Valuation date 8

31-Mar-X4

71.00

Valuation date 9

30-Jun-X4

73.50

Valuation date 10

30-Sep-X4

70.00

Valuation date 11

31-Dec-X4

62.50

Functional currency

USD

Other details

Date

USD

Prepare Journal entries, general ledgers, trial balance, income statement, and balance sheet.