a. Assume a $100,000, two-year, 10% bond that makes semiannual interest payments is sold for $96,535 when the market interest rate is 12%. Prepare an amortization table and make the journal entries to record the first two interest payments. b. Assume a $250,000, three-year, 12% bond that makes semiannual interest payments is sold for $262,689 when the market interest rate is 10%. Prepare an amortization table and make the journal entries to record the first two interest payments.