FFA – I would Like some help please

I’m really not sure how to find this, can you lead me to the right course video? If not just please work it out so I can use it as an example.

At 30 June 20×6 a company had $1m 8% loan notes in issue. Interest is paid half-yearly on 30 June and 31 December.
On 30 September 20×6 the company redeemed $250,000 of these loan notes at par, and paid the interest due to that date.
On 1 April 20×7 the company issued $500,000 7% loan notes at par. Interest is payable half yearly on 31 March and 30 September.

What figure should appear in the company’s statement of profit or loss for finance costs for the year ended 30 June 20×7?
$88,750
$82,500
$73,750
$65,000

Also, for this question, the answer I have is $4,994,600, is that correct?

The following balances have been extracted from Sara’s trial balance at 31 December 20X6:
Debit Credit
Retained earnings at 1 January 20×6 $4,695,600
10% Loan notes issued in 20×3 $1,300,000
Loan note interest paid $65,000
Profit for the year ended 31 Dec 20×6 is $520,000. Income tax for the year has been estimated at $156,000.
What is the figure for retained earnings in Sara’s statement of financial position as at 31 Dec 20×6?
$4,929,600
$4,994,600
$5,059,600
$5,215,600