Delishjam Berhad $($DjB$)$ is a relatively small listed company which makes delicious jams from tropical fruits. On $31$ December $2020,$ it had issued ordinary share capital of $100,000$ shares at RM $5$ each. In $2021,$ DjB needed more funds to expand its growing business, hence on $2$ January $2021,$ DjB issued $7\%,$ three$-$year RM$500,000$ bonds at RM$527,235.$ The market interest rate on that date was $5\%$ per annum. Interest on the bond is payable annually. On $31$ December $2021,$ DjB announced a rights issue of RM$4$ per share for every $4$ shares held.

Required:

a$.$ Prepare an Effective Interest Amortisation Table for the bond, for the financial year $2021,2022$ and $2023.[$Note: All answers should be rounded to the nearest Ringgit.$]$

$(5$ marks$)$

b$.$ Journalise the entries for $2$ January $2021$ and $31$ December $2021$ only, to record the issuance of bonds, payment of interest on bonds and rights issues of ordinary shares, respectively. $[$Note: Narratives are required on the journal entries.$]$

$(11$ marks$)$

c$.$ Draft the extract of the Statement of Financial Position as at $31$ December $2022$ to present ordinary share capital and bonds as at that date.