2. (10 Marks) The Windy Company issued $500,000 of 12% bonds on March 1, 2022. The bonds were sold for $517,729 and they were expected to yield 10% interest compounded semiannually. The interest dates are March 1 and September 1. The maturity date of the bonds is March 1, 2024. Required (Rounded to the nearest dollar) a. Prepare the discount or premium amortization table. Date Interest Paid Interest Expense Amortization Carrying Amount b. Prepare the journal entry On March 1, 2022: issuance of the bonds. On September 1, 2022: payment of semiannual interest. On December 31, 2022: accrual of interest expense. . On March 1, 2023: payment of semiannual interest. On March 2, 2023: extinguishment of $400,000 bonds at 101.5 4% 394 776 2 33458 26 031743 11% 13% 13% 14% 37344 035734 082645 07719 7631 BATTE 747 3 673119 4 540 220 79009 7620 673500 67043 78353 674728 71299 3 01202 Tales Valer of an Ordinary Aamily 065873 063582 61332 59 056743 54276 4% 277500 272325 267301 263432 2577 253129 245 4 $ 4.45112 432944 4.21256 410000 53.90 3 T US 13% 46 887739 232163 1712521400058 310045 297447 29 316047 331723 34330