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Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers. 6 months interest on the loan was 9,600. The loan notes were repaid on 31 July 2021 so the interest expense is for the period 1 April 2021 to 31 July 2021 which is 4 months. Therefore the interest expense for the year ended 31 March 2022 is 4/6 x 9,600 = $6,400.

The question mentions that interest of 9600 was paid on 31 july 2020. It does not mention for what period this payment relates to. It could be for 12 months or it could be for seven months from january 2020 to july 2020. How could it be assumed that it is for the six months from february 2020 to july 2020 Also how to do it using t account

Interest on loan notes is payable 6 monthly. I am not going to type out a t-account. You obviously cannot be asked to produce a t-account in the exam and it would only waste time in the exam.

I tried to do this question using a t-account but I was unable to do it

You do not need a t-account (and you cannot be asked to produce any t-accounts in the exam!!)

Can this question be done using a t-account

Of course it can (but you will not have the time to do t-accounts in the exam and there is certainly no benefit of preparing a t-account here). There is a credit balance brought forward of 3,200. We debit with the cash paid of 9,600. Therefore the balancing figure of 6,400 is debited to the SOPL and is the expense for the period. Again, why are you attempting a question for which you do not have an answer? And have you watched all of my free lectures for Paper FA?