Amortization Schedule \begin{tabular}{lllrrr} Year & Cash & & Interest & Amount Unamortized & Carrying Value \\ \cline { 1 - 1 } \cline { 5 - 6 } 1/1/2014 & & & $10,668 & $178,132 \\ 2014 & $20,768 & $21,376 & 10,060 & 178,740 \\ 2015 & 20,768 & 21,449 & 9,379 & 179,421 \\ 2016 & 20,768 & 21,531 & 8,616 & 180,184 \\ 2017 & 20,768 & 21,622 & 7,762 & 181,038 \\ 2018 & 20,768 & 21,725 & 6,805 & 181,995 \\ 2019 & 20,768 & 21,839 & 5,734 & 183,066 \\ 2020 & 20,768 & 21,968 & 4,534 & 184,266 \\ 2021 & 20,768 & 22,112 & 3,190 & 185,610 \\ 2022 & 20,768 & 22,273 & 1,685 & 187,115 \\ 2023 & 20,768 & 22,453 & & 188,800 \end{tabular} (c) Determine the stated interest rate and the effective-interest rate. (Round answers to 0 decimal places, eg. 18%. ) The stated rate % The effective rate % (d) On the basis of the schedule above, prepare the journal entry to record the issuance of the bonds on January 1, 2014. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (e) On the basis of the schedule above, prepare the journal entry to reflect the bond transactions and accruals for 2014. (Interest is. paid January 1.) (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (e) On the basis of the schedule above, prepare the journal entry to reflect the bond transactions and accruals for 2014 . (Interest is paid January 1.) (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (f) On the basis of the schedule above, prepare the journal entries to reflect the bond transactions and accruals for 2021. Pearl Corporation does not use reversing entries. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually.) (f) On the basis of the schedule above, prepare the journal entries to reflect the bond transactions and accruals for 2021. Pearl Corporation does not use reversing entries. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit occount titles are outomatically indented when amount is entered. Do not indent manually.) The following amortization and interest schedule reflects the issuance of 10 -year bonds by Peari Corporation on January 1,2014 , and the subsequent interest payments and charges. The company's year-end is December 31 , and financial statements are prepared once yearly. The following amortization and interest schedule reflects the issuance of 10-year bonds by Pearl Corporation on January 1,2014 , and the subsequent interest payments and charges. The company's year-end is December 31 , and financial statements are prepared once yearly