On April 1, 2020, Pina Colada Corp. sold 13,000 of its $1,000 face value, 15-year, 10% bonds at 91. Interest payment dates are April 1 and October 1. The company uses the effective interest method. On March 1, 2021, Pina Colada extinguished 3,250 of the bonds by issuing 92,100 shares. At this time, the accrued interest was paid in cash to the bondholders whose bonds were being extinguished. In a separate transaction on March 1, 2021, 120,000 of the company's shares sold for $34 per share. Provide an effective interest table for the bonds for two interest payment periods. (Round yield values to 4 decimal places, e.g. 52.7521 and final answers to 2 decimal places, e.g. 52.75.) Schedule of Bond Discount Amortization Effective Interest Method Discount Amortized Interest Expense Cash Paid Carrying Amount Date April 1 '20 X X Oct. 1 '20 650000 X April 1 '21