Ike issues $140,000 of 9%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $143,667 when the market rate is 8%. Problem 10-11AB (Algo) Part 3 3. Prepare an effective interest amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest whole dollar.) Semiannual Interest Cash Interest Period-End Paid Bond Interest Expense Premium Amortization Unamortized Premium Carrying Value 01/01/2021 $ 3,667 06/30/2021 $ 6,300 + 12/31/2021 6,300 06/30/2022 6,300 12/31/2022 6,300 4. Prepare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet ? Record the first interest payment on June 30. Note: Enter debits before credits. Date June 30 General Journal Debit Credit Record the second interest payment on December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit