On 1/1/19, Cax Company issued $400,000 of 5-year, 5% bonds. The bonds pay interest semiannually on 7/1 and 1/1. The bonds are callable at 101 any time after 1/1/20. The bonds were issued to yield 4%. Cax decides to call (buy back) the bonds on 3/1/22. Prepare the amortization table and the journal entries for the redemption of the bonds