3 SweetFish Corp. issued bonds with a par value of $830,000 and a five-year life on May 1, 2020. The contract interest rate is 8.00%. The bonds pay interest on October 31 and April 30. They were issued at a price of $797,162 when the market interest rate was 9.00%. SweetFish Corp.'s year-end is December 31. a. Prepare an amortization table for these bonds that covers their entire life. Use the effective interest method of allocating interest. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar. Enter all the amounts as positive values.) Period Ending Cash Interest Paid Period Interest Expense Discount Amortization Unamortized Discount Carrying Value May 1/20 Oct 31/20 Apr 30/21 Oct 31/21 Apr 30/22 Oct 31/22 Apr 30/23 Oct 31/23 Apr 30/24 Oct 31/24 Apr 30/25 Totals 0 0 $ 0 $ 0 $ 0 3 b. Prepare the journal entries that the issuer would make to record the entries on October 31, 2020; December 31, 2020; and April 30, 2021. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) View transaction list Journal entry worksheet Record the payment of interest. Note: Enter debits before credits. Date General Journal Debit Credit October 31, 2020