2. Term Bond - Discount Company A issued a 5 year, $100,000, 5% bond on Jan. 1, 2010. Interest is payable each December 31. The bond sold to yield 5.25%. The issue costs were $500. The issue costs are merged with any discount or premium to calculate a single effective interest rate. 40% of the bonds are retired on January 1, 2013 at 101. Calculate the effective interest rate (including issue costs). Make all needed entries on December 31, 2010, December 31, 2011, January 1, 2013 (retirement) and December 31, 2013. Include an amortization table for all years