At the beginning of 2019 DHL Company purchased 5 years available for sale bonds of $718,404 cash and the face value was (maturity value) $500,000. The bonds provide the bondholders with a 1% yield (Market rate). - The Company uses the effective-interest method to allocate unamortized discounts or premiums and the stated interest was 10%. - The interest is received at the end of each year. - The fair value of the bonds on December 31 for 2019 and 2020 is $673,699 and $633,344 for 2019 and 2020 respectively. Instructions: a) Prepare bonds amortization schedule using Excel (2 points): b) Prepare the journal entry at the date of bond purchase (2 points): c) Prepare the journal entries to record the interest received and recognition of fair value adjusting for 2020 only. (2 points):