13B. On January 1, 2018, when the market interest rate is 10%, Graham Corporation issues $270,000 of 12%, five-year bonds payable. The bonds pay interest semiannually. Graham Corporation received $290,844 in cash at issuance. Assume interest payment dates are June 30 and December 31. Prepare an effective interest amortization method amortization table for the first two semiannual interest periods. (Round your answers to the nearest whole dollar.) Interest Carrying Cash Paid Expense Amortized Amount 01/01/2018 06/30/2018 C 12/31/2018 O C O