A partial bond amortization schedule for $1.78-million, 5-year bonds is presented below: Fill in the missing words or amounts. Interest Interest y Amortization Bond Amortiz Semi- Annual Interest Period Issue Date 1 Apr 30) 2 (Oct. 31) $ $35,600 $ $7,915 $ $35,600 $43,713 S $ List of Accounts What is the bonds' face value? Face value $ List of Accounts What is the bonds' contractual interest rate? The market interest rate? (Round answers to O decimal places, eg. 12%. Contractual interest rate % Market interest rate % Prepare the journal entries for the first two interest payments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit Apr. 30 (To record interest payment.) Oct. 31 (To record interest payment.) A partial bond amortization schedule for $1.78-million, 5-year bonds is presented below: Fill in the missing words or amounts. Interest Interest y Amortization Bond Amortiz Semi- Annual Interest Period Issue Date 1 Apr 30) 2 (Oct. 31) $ $35,600 $ $7,915 $ $35,600 $43,713 S $ List of Accounts What is the bonds' face value? Face value $ List of Accounts What is the bonds' contractual interest rate? The market interest rate? (Round answers to O decimal places, eg. 12%. Contractual interest rate % Market interest rate % Prepare the journal entries for the first two interest payments. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Account Titles and Explanation Debit Credit Apr. 30 (To record interest payment.) Oct. 31 (To record interest payment.)