Cougar Corp. sold a 2-year, 5.25%, 300,000, bonds on January 1, 2021 for 280,000. 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 ended Cash Paid Interest expense amortization Carrying amount 06/30/2021 12/31/2021 06/30/2022 12/31/2022