021 Luna Co, issued a $342,000, 10%, two-year bond. Interest is to be paid semiannually. The market inte Below is a completed bond amortization schedule: Period Cash Interest Premium Unamortized Carrying Interest Paid Expense Amort Premium Value 25,425 367,425 17,100 11.023 6,077 19,348 361,348 17,100 10,840 6,260 13,088 355,088 17,300 30,653 6447 6,641 348,641 17,300 10,459 6,641 0 342,000 581400 12,975 25,425 the following journal entries for Luna Co. (round any calculations to the nearest dollar). and on May 1, 2021 on November 1, 2021 December 31, 2021 May 1, 2022