A company issued $10\%,5-$year bonds with a par value of $$2,170,000,$ on January $1.$ Interest is to be paid semiannually each June $30$ and December $31.$ The bonds were sold at $$2,315,290$ based on an annual market rate of $8\%.$ The company uses the effective interest method of amortization.

Prepare an amortization table for the first two semiannual payment periods using the format shown below.

Prepare the journal entry to record the first semiannual interest payment.

Enter answers in each of the following tabs$.$

Prepare an amortization table for the first two semiannual payment periods using the following format.

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[\backslash$table$[[$Semiannual$],[$Period$-$End$]],$Cash Interest Paid,$\backslash$table$[[$Bond Interest$],[$Expense$]],\backslash$table$[[$Premium$],[$Amortization$]],\backslash$table$[[$Unamortized$],[$Premium$]],$Carrying Value$],[\backslash$table$[[\frac{06}{30}$