Ellis issues 6.5%, five-year bonds dated January 1, 2018, with a $570,000 par value. The bonds pay interest on June 30 and December 31 and are issued at a price of $582.155. The annual market rate is 6% on the issue date. Required: 1. Complete the below table to calculate the total bond interest expense over the bonds' life. 2. Prepare a straight-line amortization table for the bonds' life. 3. Prepare the journal entries to record the first two interest payments