Cougar Corp. sold 2-year, 6%, $200,000, bonds on January 1, 2021 for $196,000. Interest is paid semi-annually on June 30 and December 31 2 points What is the journal entry to record the issuance of the Bond on 1/1/2021? 8 points: Complete the amortization schedule below. Period Cash Paid Interest amortization Carrying 06/30/2021 ended expense amount 12/31/2021 06/30/2022 12/31/2022