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 )