A partial bond amortization schedule for $2.14-million, 5-year bonds is presented below: Fill in the missing words or amounts. Semi- Annual Interest Period Interest Payment Interest Expense Discount Amortization Bond Amor Issue Date 1 (Apr. 30) $42,800 $ 50546 $7,746 2 (Oct. 31) $42,800 $50,740 $ 7940 $ e Textbook and Media List of Accounts A partial bond amortization schedule for $2.14-million, 5-year bonds is presented below: Fill in the missing words or amounts. nterest Payment Interest Expense Discount Amortization Bond Amortized Cost $2,021,847 $42,800 $ 50546 $7,746 $2,029,593 $42,800 $50,740 $ 7940 $ 2037533 e Textbook and Media List of Accounts What is the bonds' face value? Face value $ 2037533 e Textbook and Media List of Accounts What is the bonds' contractual interest rate? The market interest rate? (Round answers to 0 decimal places, e.g. 12%.) Contractual interest rate 40 % Market interest rate 47 % e Textbook and Media List of Accounts 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.) e Textbook and Media List of Accounts