2. Farmer Inc. issued $400,000 of 7%, 10-year, semiannual bonds payable on December 31, 2019. Farmer received cash of $372,660. The market rate was 8%. A. Prepare a bond amortization table through the first 4 interest periods. (You do not have to prepare a table for all 10 years!) C. Record the June 30, 2020, interest payment in a journal entry. D. Record the December 31, 2020, interest payment in a journal entry