Following are the non-strategic investment transactions of Corona Inc.: 2023 Jan. 1 Purchased for $101,766 an 8.0%, $95,000 bond that matures in 29 years from Hanna Corporation when the market rate was 7.4%. There was a $50 transaction fee included in the above-noted payment amount. Interest is paid s beginning June 30, 2023. The acquisition was made with intention to hold to maturity. June 30 Received interest on the Hanna bond. July 1 Paid $134,144 for a Trust Inc. bond with a par value of $140,000 and a twenty four-years term. The bond pays quarterly beginning September 30, 2023, at the annual rate of 7.8%; the market interest rate on the date of F 8.2%. There was a $50 transaction fee included in the above-noted payment amount. Sept. 30 Received interest on the Trust bond. Dec. 31 Received interest on the Hanna and Trust bonds. 31 The fair values of the bonds on this

date equalled the fair values. Required: 1. For each of the bond investments, prepare an amortization schedule showing only 2023 and 2024. (Round your interm final answers to the nearest whole dollar amount. Enter all the amounts as positive values.) Partial Amortization Schedule - Hanna Bond: Cash Interest Period Interest Received Income Period Ending Premium Amort. Unamortized Premium Carrying Value 4

Following are the non-strategic investment transactions of Corona Inc.: 2823 Jan. 1 Purchased for $101,766 an 8.0%,$95,000 bond that matures in 29 years from Hanna Corporation when the market interest rate was 7.4%. There was a $50 transaction fee included in the above-noted payment amount. Interest is paid semiannua beginning June 30,2023 . The acquisition was made with intention to hold to maturity. June 30 Received interest on the Hanna bond. July 1 Paid $134,144 for a Trust Inc. bond with a par value of $140,000 and a twenty four-years term. The bond pays interes quarterly beginning September 30,2023 , at the annual rate of 7.8%; the market interest rate on the date of purchase 8.2%. There was a $50 transaction fee included in the above-noted payment amount. Sept. 30 Received interest on the Trust bond. Dec. 31 Received interest on the Hanna and Trust bonds. 31 The fair values of the bonds on this date equalled the fair values. Required: 1. For each of the bond investments, prepare an amortization schedule showing only 2023 and 2024 . (Round your intermediate final answers to the nearest whole dollar amount. Enter all the amounts as positive values.)