E15-11 on September 30, 2020, when the market interest rate is 6 percent, Jammer Ltd. issues $8,000,000 of 8 percent, 20-year bonds for $9,849,182. The bonds pay interest on March 31 and September 30. Required 1. Prepare an amortization table for the first four semi-annual interest periods. Follow the format of Panel B in Exhibit 15-70 on page 835. Jammer Ltd. amortizes a bond premium by the effective-interest method. 2. Record the issuance of the bonds on September 30, 2020, the accrual of interest at December 31, 2020, and the semi-annual interest payment on March 31, 2021