Bonds (16 marks) On January 1, 2019, Marshall Corporation purchased a 6-year, 4%, $300,000 bond. At the time of purchase, the market rate was 6%, so Marshall paid $270,138 for the bond. The bond pays interest semi-annually, on December 31 and June 30. Marshall has a December 31 year end. Required: Assuming that Marshall uses the effective interest method to account for its bonds, prepare the following: A bond amortization schedule for the first two years of the bond. All journal entries for the first two years of the bond, including the initial purchase.