Cybernetics Inc. issued $$60$ million of $5\%$ three$-$year bonds, with coupon paid at the end of every year. The effective interest rate at the beginning of Years $1,2,$ and $3$ was $8\%,5\%,$ and $2\%.$ Required: a$.$ Determine what Cybernetics would have raised from the bond issue. b$.$ Assume Cybernetics decides to account for the bonds using the amortized cost method. Determine the interest and bond amortization for each of the three years in a table $($use a tabular format $).$Cybernetics Inc. issued $$60$ million of $5\%$ three$-$year bonds, with coupon paid at the end of every year. The effective interest rate at the beginning of Years $1,2,$ and $3$ was $8\%,5\%,$ and $2\%.$ Required: