04- (15points) On January 1, 2013, Ahmad Services issued $140,000 of 4-year bonds with a stated interest rate of 9%. The bonds were issued and sold for $144,713. The market rate at time of issue was 8%. Semiannual interest payments are made on July 1 of each year and Januaryl of the coming year. Prepare the amortization table for the first four interest payments under the effective interest method Period Interest Expense Interest expense to Premium Carrying Value of to be paid be recorded Amortized the bond Jan 1 $144,713 July 01,2013 Jan 01, 2014 July 01, 2014 Jan 01,2015 I a- Journalize the issuance of the bond b- Journalize the accrual of semiannual interest and amortization of the bond premium on Dec 31,2013. C- Journalize the payment of interest a Jan 01.2014 d- Journalize the payment of the bond at maturity date