Financial instrument

Example 3 (Norman) in opentuition Hi Dear tutor, I have some questions and I will not write the whole question here. Coupon interest 4%*100$*10000=40000 per annum*4 years=160000 Year--------------B/F------------Effective interest rate(5.73%)---------------Cash-----------C/f 1-------980000-------------------------56154--------------------------------(40000)----------996154 2-----996154--------------------------57080--------------------------------(40000)---------1013234 3----1013234------------------------58058-----------------------------------(40000)-------1031292 4----1031292-----------------------59093-----------(40000+1050000)=1090000-------nil total=================230000 Which is correct? Interest received each year Debit bank 56154 credit interest receivable-56154 at the end of the year double entry debit investment---230000 credit interest receivable---230000 is it correct? cash pay each year Debit interest--40000 credit bank--40000 at the end of the final year how can i record 1090000 as a double entry? debit credit