Goal Ltd. is authorized to issue $3,000,000 of 1%, 10-year bonds payable On December 31, 2021, when the market interest rate is 8%, the company issues $2,400,000 of the bonds. Goal amortizes bond discount using the offective interest method. The semiannual interest dates aro June 30 and December 31 --- 1. Use the PV function in Excel to calculate the issue price of the bonds. 2. Prepare a bond amortization table for the first year of the bonds. 3. Record the issuance of the bonds payable on December 31, 2021; the first semiannual interest payment on June 30, 2022; and the second payment on December 31, 2022