4 Required: 1. Prepare the January 1, 2018, journal entry to record the bonds' issuance 2(a) For each semiannual period, complete the table below to calculate the cash payment 2(b) For each semiannual period, complete the table below to calculate the straight-line premium amortization. 2(c) For each semiannual period, complete the table below to calculate the bond interest expense. 3. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life. 4. Prepare the first two years of an amortization table using the straight-line method 5. Prepare the journal entries to record the first two interest payments 25 points Print Complete this question by entering your answers in the tabs below. Reterences Req Req 2A to 2C Req3 Req 4 Req 5 Prepare the January 1, 2018, journal entry to record the bonds' issuance. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $1,800,000 cash on January 1 2018 at an issue price of $2,203,194. Note: Enter debits before credts. 4 5. Prepare the journal entries to record the first two interest payments Complete this question by entering your answers in the tabs below. 25 points Req 1 Req 2A to 2C Req 3 Reg 4 Req 5 eBook Pant etesences For each semiannual period, complete the table below to calculate the cash payment, straight-line premium amortization and bond interest expense. (Round "Unamortized Premium" to whole dollar and use the rounded value for part 4 &5) ar (maturity) value Annual Rate Year Bond price Semiannual periods Req 1 Req 3 Complete this question by enterng your answers in the tabs below. eBook Print Req 1 Req 2A to 2CReq 3 Req 4 Req 5 References Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life. I bond interest expense over life of bonds: Amount repaid payments of Par value at maturity Total repaid Less amount borrowed Total bond interest expense K Req 2A to 2C Req4 > Prex 4 of 4 E Next Complete this question by entering your answers in the tabs below. eBook Print Req1 Req 2A to 2C Req 3 Red 4 Req 5 References Prepare the first two years of an amortization table using the straight-line method miannual Period- Unamortized Carrying Premium Value 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 Req 3 Req 5> Prex 4 of 4 E Next Complete this question by entering your answers in the tabs below. eBook Print Req1 Req 2A to 2C Req 3 Red 4 Req 5 References Prepare the first two years of an amortization table using the straight-line method miannual Period- Unamortized Carrying Premium Value 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 Req 3 Req 5>