In Class Exercise: Effective Interest Rate Method Charger Battery issued $200,000 of 11%,7 year bonds on December 31, 2021, for $220,132. Interest is paid annually on December 31 . The market rate of interest is 9%. Prepare the amortization table using the effective interest rate method. (Note: Round to the nearest dollar.) Prepare the journal entries for December 31, 2022 and 2023. In Class Exercise: Effective Interest Rate Method Charger Battery issued $200,000 of 11%,7 year bonds on December 31, 2021, for $220,132. Interest is paid annually on December 31 . The market rate of interest is 9%. Prepare the amortization table using the effective interest rate method. (Note: Round to the nearest dollar.) Prepare the journal entries for December 31, 2022 and 2023