9.6)Dandy Candy bought a delivery vehicle for $45,000 by issuing an 8% installment note on January 1, 2021. Dandy will make 12 monthly payments of $3,914.50 at the end of each month.

	Cash		Reduction of	Note
Period	Payment	Interest Exp	Note Payable	Payable
	(Credit)	(Debit)	(Debit)	Balance
At issue	---	---	---	$45,000.00
01/31/21	$3,914.50	$300.00	$3,614.50	41,385.50
02/28/21	3,914.50	?	?	?
03/31/21	3,914.50	?	?	?
04/30/21	3,914.50	?	?	?
05/31/21	3,914.50	?	3,711.85	26,684.93

	Required:
	Using the partially completed amortization table above, prepare the journal entries for the end of March and the end of April

9.9)Pennington Corporation issued 5-year, 8.6% bonds with a total face value of $700,000 on January 1, 2021, for $680,000. The bonds pay interest on June 30 and December 31 of each year.

	Required:
1.	Prepare an amortization table.
2.	Prepare the entries to recognize the bond issuance and the interest payments made on June 30, 2021, and December 31, 2021.