Blue Spruce Corp. invested in a threeyear. $100 face value 9% bond, paying $95.11. At this price, the bond will yield a 11% return' Interest is payable annually. la} Prepare a bond discount amortization table for Blue Spruce Corp, assuming Blue Spruce uses the effective interest method required by IFRS. [Round answers to 2 decimal places, e.g. 52. 75.] Bond Discount Am ortization Table Date Cash Received lnte rest Income Bond Discount Amortized Cost of E Amortlzatlon Day End Year $ $ $ End Year End Year