1. Needy Co. issues (borrows) money by issuing semi-annual bonds on 1/1/2022. The 10-year bonds have a face or par value of $5,000,000, with an annual market rate of 5.7% and a coupon rate of 3.6%. Interest is paid twice per year, on June 30 and December 31
   1. Make the amortization table for all periods
   2. Make the following journal entries
      1. To issue the bonds on 1/1/2022
      2. For the first coupon payment on 6/30/2022
      3. For the 2^nd coupon payment on 12/31/2022
   3. For each journal entry, what is the effect on total assets, liabilities, equity, revenues, expenses, and net income? Give both direction and amount.