below is the question and answer and I need help to understand how in answer 5, amortization of didcount was calculate and the opening debt balance

and also in answe 3 how to calculate for discounts on bonds payable

LT debt: accounting treatment example On 1/1/Y1, Daughters Inc. issues a 6-year 40 million EUR bond with an annual coupon rate of 6%. Assume market interest rates are 9%. Give the accounting treatment of this bond. LT debt: accounting treatment example 5) Annual interest expense and liability? LT debt: accounting treatment example 3) Accounting entry on date of issue