2. Analysis and Problem-Solving Skills a. A company issues $15,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2023. Interest is paid on June 30 and December 31. The proceeds from the bonds are $14,703,108. 1. Prepare the Schedule of Bond Discount Amortization (straight-line, three years only) 2. Prepare the Schedule of Bond Discount Amortization (effective interest method, three years only) 3. Present the journal entries for the first year (effective interest only) 4. How much will interest expense be recognized in 2023? (both methods)