Colwood General Stores Inc. is authorized to issue $510,000 of 84%,10-year bonds. On December 31,2020, when the market interest rate is 9.4%, the company issues $408,000 of the bonds and receives cash of $380,113. Colwood General amortizes bonds by the effective-interest method. The semi-annual interest dates are January 31 and July 31 Requirements 1. Prepare a bond amortization table for the first four semi-annual interest periods 2. Record issuance of the bonds on December 31,2020 , and the semi-annual interest payments on January 31 , 2021, and July 31, 2021 amounts to the nearest dollar.)