HOW DID THEY GOT THESE NUMBERS? I PLEASE NEED AN EXPLANTION FOR EACH OF THEM. THANKS!!

Armstrong General Stores Inc. is authorized to issue $580,000 of 8.2%, 10-year bonds. On December 31, 2020, when the market interest rate is 9.2%, the company issues $464,000 of the bonds and receives cash of $432,286. Armstrong General amortizes bonds by the effective-interest method. The semi-annual interest dates are January 31 and July 31. Requirements 1. Prepare a bond amortization table for the first four semi-annual interest periods. 2. Record issuance of the bonds on December 31, 2020, and the semi-annual interest payments on January 31, 2021, and July 31, 2021. Requirement 1. Prepare a bond amortization table for the first four semi-annual interest periods. (Round the amounts to the nearest dollar.) Interest Payment Discount Discount Account Interest Expense (4.6% of Preceding Bond Carrying Amount) Semi-Annual Amortization (4.1% of Face Value) Interest Date (B-A) $ Balance (D-C) 31,714 $ 31,571 30,703 29,795 Dec. 31, 2020 Jan 31, 2021 $ July 31, 2021 Jan. 31, 2022 July 31, 2022 Bond Carrying Amount ($464,000 - D) 432,286 432,429 433,297 434 205 435,154 143 868 3,171 $ 19,024 19,024 19,024 3,314 $ 19,892 19,932 19,973 949 28,846 Choose from any list or enter any number in the input fields and then click Check