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Jules issues 4.5%, five-year bonds dated January 1, 2009, with a $230,000 par value. The bonds pay interest on June 30 and December 31 and are issued at a price of $235,160. The annual market rate is 4% on the issue date. Requirement 1: Compute the total bond interest expense over the bonds' life. (Omit the "$" sign in your response.) Total bond interest expense $ Requirement 2: Prepare an effective interest amortization table like the one in Exhibit 10B.2 for the bonds' life. (Please subtract whole dollar amounts in the calculation of carrying value and unamortized premium. Remember that the unamortized premium must be fully eliminated by the maturity date. Please calculate Bond interest expense in the final period as the amount of cash paid minus the amount of the previously unamortized premium. Leave no cells blank - be certain to enter "0" wherever required. Round your answers to the nearest dollar amount. Omit the "$" sign in your response.) Semiannual Interest PeriodEnd 1/01/2009 6/30/2009 12/31/2009 6/30/2010 12/31/2010 6/30/2011 12/31/2011 6/30/2012 12/31/2012 6/30/2013 12/31/2013 (A) Cash Interest Paid (B) Bond Interest Expense (C) Premium Amortization $ $ $ $ $ (D) Unamortized Premium $ $ (E) Carrying Value $ Requirement 3: Prepare the journal entries to record the first two interest payments. (Round your answers to nearest dollar amount. Omit the "$" sign in your response.) Date June 30 2009 General Journal Debit Credit Dec. 31 2009 Requirement 4: Use the market rate at issuance to compute the present value of the remaining cash flows for these bonds as of December 31, 2011. Use the present value Table B.1 and Table B.3. (Round your answer to nearest dollar amount. Omit the "$" sign in your response.) Present Value $