Igor Industries, Inc. issued $92,000 of 6% bonds on January 1, 2018 and received cash totaling $85,000. The bonds pay interest annually on December 31. The bonds were sold to yield an effective-interest rate of 7%. Required: 1) Complete the bond amortization table for the dates shown below in 2018 & 2019 Date Interest Paid Interest Expense Discount Amortization Face Value Discount Book Value 1/1/18 12/31/18 12/31/19 1) Prepare journal entries to record: a. The bond issuance on January 1, 2018. b. The payment of interest on Dec 31, 2018.