A company issued $10\%,5-$year bonds with a par value of $$2,080,000,$ on January $1.$ Interest is to be paid semiannually each June $30$ and December $31.$ The bonds were sold at $$2,234,290$ based on an annual market rate of $8\%.$ The company uses the effective interest method of amortization.

Prepare an amortization table for the first two semiannual payment periods using the format shown below.

$2$ Prepare the journal entry to record the first semiannual interest payment.

Enter answers in each of the following tabs$.$

Required $1$

Prepare an amortization table for the first two semiannual payment periods using the following format.

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[\backslash$table$[[$Semiannual$],[$Period$-$End$]],$Cash Intorest Paid,$\backslash$table$[[$Bond Interest$],[$Expense$]],\backslash$table$[[$Premium$],[$Amortization$]],\backslash$table$[[$Unamortized$],[$Premium$]],$Carrying Valuo$],[\frac{06}{30},,,,,],[1231,,,,,]]$