Requirements

Prepare a bond amortization table for the first four semi$-$annual interest periods.

Record issuance of the bonds on December $31,2020,$ and the semi$-$annual interest payments on January $31,2021,$ and July $31,2021.$

Requirement $1.$ Prepare a bond amortization table for the first four semi$-$annual interest periods. $($Round the amounts to the nearest dollar.$)$

Requirement $2.$ Record issuance of the bonds on December $31,2020,$ and the semi$-$annual interest payments on January $31,2021,$ and July $31,2021.$

Start by recording the issuance of the bonds on December $31,2020.($Record debits first, then credits. Explanations are not required. Round the amounts to the nearest dollar.$)$

Record the first semi$-$annual interest payment on January $31,2021.$

Record the second semi$-$annual interest payment on July $31,2021.$