Exercise 149 Amortization table and accrued interest 105 CHECK FIGURES: a. Total interest expense - $303,836 SweetFish Corp, issued bonds with a par value of $820,000 and a five-year life on May 1, 2020. The contract interest rate is 7%. The bonds pay interest on October 31 and April 30. They were issued at a price of $803,164 when the market interest rate was 7.5%. SweetFish Corp's yearend is December 31 a. Prepare an amortization table for these bonds that covers their entire life. Use the effective interest method of allocating interest b. Show the journal entries that the issuer would make to record the entries on October 31, 2020; December 31, 2020; and April 30, 2021