Edna Company issues a 5 year, 5% face rate $100,000 bond on January 1, 2016, with interest payable each December 31. The bond is sold to yield 5.5% annual and the issue costs are $400. What is the bond price the bond sold on the market and what is the bonds' effective interest rate including the issue costs.What is the amortization table covering year 2016 and 2017.