Ellis Company issues 8.5%, five-year bonds dated January 1,2021 , with a $540,000 par value. The bonds pay interest on June 30 and December 31 and are issued at a price of $550,969. The annual market rate is 8.0% on the issue date. Required: Prepare an effective interest amortization table for the bonds' life. Complete this question by entering your answers in the tabs below