13B. On January 1, 2024, when the market interest rate is 6%, Graham Corporation issues $260,000 of 8%, five-year bonds payable. The bonds pay interest semiannually. Graham Corporation received $282,178 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.) 01/01/2024 06/30/2024 12/31/2024 Cash Paid Interest Expense Amortized Carrying Amount DE

13B. On January 1, 2024, when the market interest rale is 6%, Graham Corporation issues $260,000 of 8%, fve-year bonds payable. The bonds pay interest semiannually Graham Corporation recolved $282,178 in cash of issuance. Assume interest payment dases are June 30 and December 31 Prepare an effective-interest amortzation method amortzation table for the first two semlannual interest periods. (Round your answers to the seavest whole dollar)