1: (7.5 points): B3, C3, D3 At the beginning of 2020 Mary Cor. issued 30,000 bonds for 10 years of $100 per bond. The stated rate was 2% and the market rate was 5%. Instruction: 1- Calculate the carrying value for the bonds at the issuance date using Excel (2.5 Points). 2- Prepare the amortization schedule using Excel (5 Points)