National Orthopedics Co. Issued 9% bonds, dated January 1, with a face amount of $400,000 on January 1, 2018. The bonds mature on December 31, 2021 (4 years). For bonds of similar risk and maturity the market yield was 12%. Interest is paid semlannually on June 30 and December 31. FV of $1. PV of $1. FVA of $1. PVA of $1. FVAD of $1 and PVAD of $1) (Use appropriate factor/s) from the tables provided.) Required: 1. Determine the price of the bonds at January 1. 2018. 2. Prepare the journal entry to record thelr Issuance by National on January 1, 2018. 3. Prepare an amortization schedule that determines interest at the effective rate eacl period 4. Prepare the journal entry to record Interest on June 30, 2018 5. Prepare the appropriate journal entries at maturity on December 31, 2021. qird1Required 2 Required 3 Required 4Required 5 repare the journal entry to record their issuance by National on January 1, 2018. No journal entry required" in the first account field. Round final answers to the ne View transaction list Journal entry worksheet Record the issuance of the bonds on January 1, 2018. Note: Enter debits before credits Date General Journal Debit Cr January 01, 2018 Required 1Required 2 Required 3 Required 4 Required 5 Prepare an amortization schedule that determines interest at the effective rate eac nearest whole dollar.) Discount Semiannual interest Cash Interest Bond Interest Carrying Value Expense Amortization Period-End 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019 06/30/2020 12/31/2020 06/30/2021 12/31/2021 Total Required 1 Required 2 Required 3 Required Required S the journal entry to record interest on June 30, 2018. (If no entry is requir required" in the first account field. Round final answers to the nearest whole dollar) View transaction list Journal entry worksheet Record the interest expense on June 30, 2018. Note: Enter debits before credits. Date General Journal Debit Cred June 30. 2018 equired 1 Required 2 Required 3 Required 4Required 5 propriate journal entries at maturity on December 31, 2021. (If no ent rnal entry required" in the first account field. Round final answers to the nearest w iew transaction list Journal entry worksheet 2 Record the interest expense on December 31, 2021. Note: Enter debits before credits. Date General Journal Debit Credit December 31. 2021