A bond was issued at the beginning of the accounting year (01/02/2018) for 56,000 . The bond has a par value of $10,000 and coupon rate of 7% paid semiannually. The yield to maturity on the bond is 14.78\% per year compounded semiannually. Make the journal entries on 07/01 (end of first: accounting period) to record bond amortization and interest expense based on effective interest method in the appropriate spaces below. Enter answers to the nearest whole number no decimal places or "s" signs