Bond Transactions On January 1, 20Y1, Harrison Heating and Cooling issued a 3-year bond with an 8% stated rate. The bond pays interest annually on December 31. The effective rate of interest on the date of sale was 10%. Harrison's bond interest amortization schedule is as follows: Cash Interest Discount Discount Amount Date Payment Expense Amortization Balance Owed Issuance (1/1/41) $4.973 $95.027 $8.000 End of Year 1 $9.503 $1.503 $3.470 $96.530 $8.000 $9,653 $1.653 End of Year 2 $1.817 $98,183 $8.000 End of Year 3 $9.817 $1.817 $0 $100.000 REQUIREMENT 1 Complete the following t-accounts related to the company's 20Y1 bond transactions. Enter dollar values with no dollar sign and appropriate commas leg. 5,000). Every box in each t-account relates to a separate transaction and every box needs an answer. If there is no dollar value for the box, put a *o* in the space provided. If the t-account is not used write "Blank for the account title. ASSETS LIABILITIES EQUITY + + + Bonds Payable REQUIREMENT 2: What is the 'carrying value of the bond at December 31, 20Y2