Fraser Corp. issued $10,000, 8%, 3-year bonds on December 31, 2019 for $10,542 cash when the market rate was 6%. Interest is to be paid semi-annually on Jun 30 and Dec 31. Required: (A) Using the effective interest method, complete the following table. Period Ending Cash Interest Paid Period Interest Expense ( ) Amortization Unamortized ( ) Carrying Value (B) prepare the journal entry to record i. on bond issue date. Date Account DR ($) CR ($) ii. the third interest payment. Date Account DR ($) CR ($) iii. repayment of principal on the date of maturity. Date Account DR ($) CR ($)