On 1/1/2021, Ronaldo issued 2 year, 6%, $100,000 bonds. The bonds pay interest on 6/30 and 12/31 of each year. The effective interest rate on these bonds at the time of issuance is 10%. The proceeds from the bond issuance (i.e., the price of the bond at the time of issuance) equal $92,908. Complete the following amortization table. Show all your computations for 6/30/2021 (you can do so on the back of this page), and be sure to round to cents. Date 1/1/2021 6/30/2021 12/31/2021 6/30/2022 12/31/2022 Interest Payment Interest Expense Amortizatio n of Discount Balance of Discount Book Value of Bond Prepare the journal entry to record the issuance of the bonds Prepare the journal entry to record the interest payment on 6/30/2021.