Dektronik Corporation manufactures electrical test equipment. The company's board of directors authorized a bond issue on January 1. year 1, with the following terms: Use Table 91 and Table 9.2. (Round time value factor to 4 decimal places.) Maturity (par) value: $800,000 Interest: 7.5 percent per annum payable each December 31 Maturity date: December 31, year 5 Effective interest rate when sold: 8 percent 2. Assume that the company used the straight-line method to amortize the discount or premium on the bond issue. Compute the following amounts for each year (years 1 to 5): (Make sure that the unamortized discount/premium equals to 'O' and the Net Liability equals to face value of the bond in the last period. Round intermediate and final answers to the nearest whole dollar. Round percentage answers to 2 decimal places. I.e., 0.1234 to be entered as 1.23. Input all amounts as positive values.) Year 1 Year 2 Year 3 Year 4 Years a. Cash payment for bond interest b. Amortization of bond discount or premium c. Bond Interest expense d. Carrying amount of the bond Interest expense as a percentage of the carrying amount at the beginning of the year