1. (14 points)On January 1, 2018, Muller Company issued $800,000 of 10-year bonds for cash proceeds with a stated rate of 14% per annum. The market rate is 12% per annum. Interest is paid semi-annually on June 30 and December 31. Muller uses the effective interest method to amortize discount/premium. PV factor for: 6% 7% 12% 14% a single sum an ordinary annuity 10 periods 20 periods 10 periods 0.55839 0.50835 0.32197 0.26974 0.31180 20 periods 7.36009 11.46992 0.25842 0.10367 0.07276 7.02358 5.65022 5.21612 10.59401 7.46944 6.62313 (a) Complete the below bond amortization table for June 30 and December 31, 2018 using the following format. Round all y Date Cash Payment of Interest Interest Expense Discount or Premium Amortization Discount or Premium Balance Bonds Payable (Carrying Value) (b) What is the journal entry made by Muller on the date the bonds are issued? Il your answers to the nearest dollar.