2. Complete the partial amortization schedule below. Face amount $ 600,000, cash interest rate is 6% and the market rate is 8%. The bond is issued on January 1/1/24 and interest is paid on June 30 and December 31 each year. The bond matures in 3 years Date Cash interest Effective Increase in Outstanding interest balance balance 1/1/24 568,545 6/30/24 12/31/24 6/30/25 1 12/31/25 b. Prepare the journal entry for the issuer on 6/30/25