Exercise 14-9 Amortization table and accrued interest LOS SweetFish Corp. issued bonds with a par value of $820,000 and a five-year life on May 1, 2020. The contract interest rate is 7%. The bonds pay interest on October 31 and April 30. They were issued at a price of $803,164 when the market interest rate was 7.5%. SweetFish Corp's year-end is December 31. a. Prepare an amortization table for these bonds that covers their entire life. Use the effective interest method of allocating interest. (Do not round Intermediate calculations. Round the final answers to the nearest whole dollar. Enter all the amounts as positive values.) Cash Interest Pald Period interest Discount Expense Amortization Unamortized Discount Carrying Value Period Ending May 1/20 Oct 31/20 Apr 30/21 Oct 31/21 Apr 30/22 Oct 31/22 Apr 30/23 Oct 31/23 Apr 30/24 Oct 31/24 Apr 30/25 Totals b. Prepare the journal entries that the issuer would make to record the entries on October 31, 2020; December 31, 2020; and April 30, 2021. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) View transaction list Journal entry worksheet Record the accrual of interest. Note: Enter debits before credits. Date December 31, 2020 General Journal Debit Credit Record entry Clear entry View general Journal b. Prepare the journal entries that the issuer would make to record the entries on October 31, 2020; December 31, 2020; and April 30, 2021. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) View transaction list Journal entry worksheet Record the payment of interest. Note: Enter debits before credits Date April 30, 2021 General Journal Debit Credit Record entry Clear entry View general Journal