On June $30,2016,$ Ayayai Limited issued $12\%$ bonds with a par value of $$756,000$ due in $20$ years. They were issued at $98$ and were

callable at $104$ at any date after June $30,2023.$

Because of lower interest rates and a significant change in the company's credit rating, it was decided to call the entire issue on June

$30,2023,$ and to issue new bonds. New $10\%$ bonds were sold in the amount of $$945,000$ at $102$ ; they mature in $20$ years. The company

follows IFRS and uses the effective interest method. The interest payment dates are December $31$ and June $30$ of each year.

$(a1)$

Prepare an effective interest table for the bonds for the inception of the bond to the date of the redemption. $($Round interest rate

values to $3$ decimal places, e$.$g$.1\mathrm{.}251\%$ and final answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$

June $302016$

Dec. $312016$

$

$

$

June $302017$

Dec. $312017$

June $302018$