Chilwack General Stores inc is authorized to issue $500,000 of 7.2%,10-year bonds. On Decomber 31,2020 , when the market interest mase is 8.2%, the corgpary isaces 5406,000 of the bends ind receives cash of 5972.660 . Chillwack Geceral amortices bonds by the efective-eferest method. The semp-innual intarest dates ane January 31 and July 21 Requirements 1. Prepare a bond ansorizasien table for the fint four senv-annual interet periods 2. Recoed isuagce of the bonds on Dececrber 31, 2020, and the sem-anrual imerest payments on Janusry 31, 2021, and July 31. 2021