Benoite Broadcasting is a national television network looking to expand its original programming. To fund this expansion, it issues $12 million of 4.5%, 10-year bonds, paying interest semiannually. These bonds were issued on Jan 1, 2020 when the market rate was 5%. Interest is paid June 30 and Dec 31 each year. Required: a) Prepare the bond amortization table for the issuance and first 2 interest payments b) Prepare the journal entry for the Jan 1, 2020 issuance of the bonds c) Prepare the journal entries interest payments for June 30 and Dec 31, 2020