In each of the following independent cases, the company closes its books on December 31. (a) Stellar Co. sells $494,000 of 10% bonds on March 1, 2020. The bonds pay interest on September 1 and March 1. The due date of the bonds is September 1, 2023. The bonds yield 12%. Give entries through December 31, 2021. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to O decimal places, e.g. 38,548.) Date /1/20 $ 11/00 Cash Paid Schedule of Bond Discount Amortization Effective-Interest Method Bonds Sold to Yield Interest Discount Expense Amortized $ $ $ Carrying Amount of Bonds