1. On January 1, 2020, St Pierre Company sold $400,000 of 8% bonds for $458,879. The bonds will mature in 10 years with a 6% yield. Interests are paid annually on the first day of each year. (a) Use effective interest method to construct a bond amortization table for the first three years (2020-2022). Properly label all columns and rows (round to the nearest dollar). (b) Prepare journal entries to record the bond issuance and the interest expense in 2020. (c) On January 1, 2023, St Pierre retires the bonds at 103. Prepare journal entries to record the retirement of the bonds