(last column is of 'Principal Balance')

b.

( Last Column is of 'Bond Carrying Amount' , not visible in second picture of part b)

a Starlight Graphics Ltd, signed a 10-year, 5.50%, $ 400,000 mortgage on June 30, 2021. to help finance a new research laboratory. The mortgage terms provide for semi-annual payments of $ 26,269. Payments are due on December 31 and June 30. The company's year end is June 30 Prepare an instalment payment schedule for the first two years. (Round answers to the nearest whole dollar, e.g. 5,275.) Semi- annual Interest Period Cash Payment Interest Expense Reduction of Principal Principa Balance June 30. $ 2021 Dec. 31. 2021 $ $ $ June 30. 2022 Dec. 31 2022 June 30. 2023 On July 1, 2021. Coronado Satellites Corporation issued $ 1.500,000 of 10-year, 7% bonds to yield a market interest rate of 6%. The bonds pay semi-annual interest on July 1 and January 1. Coronado has a December 31 year end and records adjusting entries annually. Coronado received $ 1,611,587 when issuing the bonds. Prepare an amortization table through January 1, 2023 (three interest periods) for this bond issue. (Round all amounts to the nearest dollar, e.g. 5,275.) CORONADO SATELLITES CORPORATION Bond Premium Amortization Semi- annual interest periods Interest to be paid Interest Expense to be Recorded Premium Amortization Unamortized Premium July 1/21 $ Jan. 1/22 $ July 1/22 Jan. 1/23 re an amortization table through January 1, 2023 (three interest periods) for this bond issue. (Round all amounts to the st dollar, e.g. 5,275.) CORONADO SATELLITES CORPORATION Bond Premium Amortization Interest Expense to be Recorded Premium Amortization Unamortized Premium Bond Carrying Amount