This is a financial reporting question.

I do not understand why they accounted for 4 months for the interest expense in part A and why 6 months in part B.

Why is the discound on bonds payable accounted for 2 months in part B

I also do not understand why they added the discount on bonds payable to the interest expense in part B and C

I do not understand where the 6 months came from and why it is not 120 months but 116 months in part C.

Can someone EXPLAIN my questions instead of giving me numbers since the solution is given please??

14-129- Entries for bonds payable. Pr. Prepare journal entries to record the following transactions Inc. (Show computations.) sactions relating to long-term bonds of Kirby, > nc. issued $5,000,000, 6% bonds for $4,897,000, which includes payable semiannually on February 1 and August 1 with the February 1,2023. The bangualye on Februay 1 and August 1 with the 3, Kirby paid interest on the bonds and recorded amortization. Kirby uses (a) On June 1, 2013, Kirby, I accrued interest. Interest is bonds maturing on February 1, 2023. The bonds are callable straight-line amortization purchased $3,000,000 of the (b ) On August 1, 201 amortization on all of the bonds, and bonds at the call price. Assume that a reversing entry was (c) On February 1, 2015, Kirby paid interest and recorded made on January 1, 2015 Solution 14-129 (a) Cash. 4,897,000 .. 203,000 5,000,000 100,000 Discount on Bonds Payable.. Bonds Payable . Interest Expense ($5,000,000 6% 4/12) ....153,500 50,000 3,500 (b) Interest Expense ($5,000,000 6% x6/12) + $3,500 Discount on Bonds Payable ($203,000 x 2/116 10,500) (c) Interest Expense ($150,000+ $10,500) 160,500 150,000 10,500 Cash... Discount on Bonds Payable ($203,000 x 6/116). 3,000,000 Bonds Paya b Loss on Redemption of Bonds Discount on Bonds Payable [.6 ($203,000-$35,000 Cash.... 100,800 3,060,000