Hillside issues $4,000,000 of 6%,15-year bonds dated January 1. 2021, that pay interest semiannually on June 30 and December 31 . The bonds are issued at a price of $3,456,448. 4. Prepare the first two years of a straight-line amortization table like Exhibit 14.7. 5. Prepare the journal entries to record the first two interest payments