1 Jan 2012, Soprano issued $1000, 8%, 4-year bonds and pay interest on each Jul 1 and Jan 1. At an effective interest rate of 6%. On 31 Dec, it adopts effective interest to amortize the interest. On 1 Jan 2014, Soprano calls the entire issue at 102 and cancels it.
a) the issuance of bonds on 1 Jan 2012
b) the payment of interest and amortization on 1 Jul 2012
c) the accrual of interest and amortization on 31 Dec 2012
d) the re-acquisition and cancellation of the bond on 1 Jan 2014
