Bonds Issued at a Premium (Effective Interest) Haley Industries issued $130,000 of 10%, 7-year bonds on January 1, 2024, with a $6,543 premium. Interest is paid annually on December 31. The market rate of interest is 9%. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answer in the question below. Open spreadsheet Required: Prepare the amortization table using the effective interest rate method. Round interest expense to a dollar and round final year interest expense amount to complete the amortization. Haley Industries Amortization Table Period Cash Payment (Credit) Interest Expense (Debit) Premium on Bonds Payable (Debit) Premium on Bonds Payable Balance Carr