Bora Spa issued $500,000, 6%, 5-year bonds on 1/1/18. The bonds pay interest every December 31. The market rate of interest is 8%. Required: (round all amounts to the nearest dollar) a. Prepare the journal entry to record the issuance of the bonds. b. Complete an amortization table showing all calculations for the life of the bonds c. Prepare the journal entry to record the interest payment on December 31, 2018 d. Prepare the journal entry to pay the bonds at maturity.