Task to prepare profit and loss account. Denbentur

[Rectify]

I am tasked to prepared a profit and loss acount.But had no idea where to put my Denbentures at.

Question

Denbenture interest $5000
10% Denbenture $100,000

Denbenture interest was outstanding for the second half of the year.

What should i included in my Less Operating expenses Section.??

Thanks in advance for anyone who help