On April 30, Year 1, Augusta Corporation issued $5,000,000 of 4% 10-year bonds paying interest semi-annually on April 30 and October 31. The bonds were sold for $5,166,715 to yield 3.6%. Augusta's year-end is December 31. Instructions: a) Prepare a bond amortization table for the first 4 interest periods. b) Journalize the following entries: Issue of the bonds October 31, Year 1, interest payment December 31, Year 1 interest accrual April 30, Year 2, interest payment October 31, Year 2, interest payment October 31, Year 2, interest payment December 31, Year 2 interest accrual April 30, Year 2, interest payment