23. Assume that the notes to Pemberton Ltd.'s financial statements reported the ollowing data on September 30, 2014: $1,776,838 NOTE E: LONG TERM DEBT 5 percent debentures due 2033, net of unamortized discount of $ 223,162 (effective interest rate of 6.0 percent) Pemberton Ltd. amortizes the discount by the effective interest method. Required: 1. Prepare an amortization table through September 30, 2016, for the 5 percent debentures. Pemberton Itd pays interest annually on September 30. 2. Record the September 30, 2016, interest payment on the 5 percent debentures. Pemberton Ltd. Partial Amortization Table D DISCOUNT ACCOUNT BALANCE END OF ANNUAL INTEREST PERIOD B INTEREST EXPENSE INTEREST PAYMENT DISCOUNT AMORTIZATION E BOND CARRYING AMOUNT Sept. 30, 2014 Sept. 30, 2015 Sept. 30, 2016 General Journal POST. REF. ACCOUNT TITLES AND EXPLANATIONS DEBIT CREDIT DATE 2016 Sept. 30