Hillside issues $1,800,000 of 7%, 15-year bonds dated January 1, 2017, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $2,203,194. Required: 1. Prepare the January 1, 2017, journal entry to record the bonds' issuance. 2(a) For each semiannual period, complete the table below to calculate the cash payment. 2(b) For each semiannual period, complete the table below to calculate the straight-line premium amortization. 2(c) For each semiannual period, complete the table below to calculate the bond interest expense. 3. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life. 4. Prepare the first two years of an amortization table using the straight-line method 5. Prepare the journal entries to record the first two interest payments Prepare the first two years of an amortization table using the straight-line method Carrying Value Semiannual Unamortized Premium Period-End 01/01/2017403,194 2,203,194 06/30/2017 12/31/2017 06/30/2018 12/31/2018 389,754 2.203,194 S 376,314 2,203,194 362,8752,203,194 349,4352.203,194