Gigi Corporation issues bonds dated December 1, 2020 that pay interest semiannually on June 1 and December 1. The issue date was December 1, 2020. The bonds have a $450,000 par value, a contract rate of interest of 13% and they mature in 4 years. The bonds were issued at $493,608 when the market rate was 10% 1. Prepare an effective interest table in Excel for the life of the bonds. 2. Prepare the December 1, 2020 journal entry. 3. Gigi has a calendar year-end. Prepare all of the journal entries for 2020, 2021 and 2022 NOTE: All items must be in the same Excel worksheet