4. BTC Inc. issued $700,000 of 5%, 10-year bonds when the market rate was 4%. They received $757,243. Interest was paid semi-annually. Prepare an amortization table for the first two years of the bonds (Show your calculations). Interest on Carrying Value Amortization of Premium Cash Interest Payment 0.025 Carryin g Value 0.02 757,243 Jan. 1, Year 1 June 30, Year 1 Dec. 31, Year 1 June 30, Year 2 Dec. 31, Year 2