31. A bond amortization schedule is as follows: Annual Interest Period 0 (Jan. 1, 2020) 1 (Dec. 31, 2020) 2 (Dec. 31, 2021) 1. 2. 3. Cash Interest 4. 5. Paid 50,000.00 50,000.00 Bond Interest Expense 53,117,70 53,304.76 Discount Amortization 3117.70 3,304.76 Unamortized Discount 114,705.00 111,587.30 108, 282.54 Carrying Amount 885,295,00 What is the contractual interest rate for this bond issue? What is the market interest rate for this bond issue? Why the "Cash interest paid" is different from "Bonds interest expense". The difference is because? Why the "Bond interest expense" is decreasing period by period? Please estimate the final balance of "Unamortized discount" and "Carrying amount" in the end of the bond's life. Short Answer (12 Points) 888,412.70 891,717.46