D E Part A G K L M N 0 P 0 R 5 T U V D A 5.00% Interest B 6.00% Interest Interest Unamortized Discount Amortization (B-A) E Bond Carrying Amount ($100,000-D) Payment Paid Expense Discount (D-C) 1 2 3 4 Assume a $100,000, two-year, 10% bond that makes semiannual interest payments is sold for $96,535 when the market interest rate is 12%. Prepare an amortization table and make the journal entries to record the first two interest payme Journal entries: 1st payment Interest Expense Discount on Bonds Payable Cash 2nd payment Interest Expense Discount on Bonds Payable Cash