On 1 July 2008, reemoni company issued rm 3500000 face value , 8% , 10 years bonds at 3001214. The price resulted in an effective-interest rate 9% on the bonds. Reemoni company uses the effective-interest method tp amortise bond premium or discount. The bonds pay semiannual interest on 1 July and 1 January .

1)what is the issuance of the bonds on 1 July 2008
2)the accrual interest and the amortisation of the discount on 1 December 2008
3)the payment of interest and the amortisation of the discount on 1 July 2009, assuming no accrual interest on 30 June 2009.