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13.8 At 30 June 20X2 a company had $1m 8% loan notes in issue, interest being paid half-yearly on 30 June and 31 December.
On 30 September 20X2 the company redeemed $250,000 of these loan notes at par, paying interest due to that date.
On 1 April 20X3 the company issued $500,000 7% loan notes, interest payable half-yearly on 31 March and 30 September.
What figure should appear in the company's statement of profit or loss for interest payable in the year ended 30 June 20X3?
A $88,750
B $82 , 500
C $65,000
D $73,750
答案：D
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