On December 31, 2018, when the market interest rate is 6%, O'Brien Realty issues $300.000 of 6 25%, 10-year bonds payable The bonds pay interest semiannually O'Bren Realty received $305672 in cash at issuance Requirements 1. Prepare an amortization table using the effective nterest amortzation method for the frst two semiannual interest periods (Round to the nearest dolar) 2. Using the amortization table propared in Requirement 1, jounalze issuance of the bonds and the frst two interest payments Requirement 1. Prepare an amortization table using the effective interest amortization method for the frst two semiannual interest periods (Round to the nearest dollar) Interest Carrying Cash Paid Expense Amortized Amount 12/31/2018 06/30/2019 12/31/2019 Requirement 2. Using the amortization table prepared in Requirement 1, journalice issuance of the bonds and the first hwo interest payments (Recoed debils first, then credits Select explanations on the last line of the journal en nearest whole dollar ) Start by journalizing the ssuance of the bonds on December 31, 2018 Credit Accounts and Explanation Debit Date 2018 Dec 31 Choose from any list or enter any number in the input fields and then continue to the next question On December 31, 2018, when the markot interest rate is 6% OBren Realty issues $300 000 of6 25% 10mar bonds pavaele The bonds pay interest semannualy 0Bren Realty received $305.672 in cash at ssuance Requirements 1. Prepare an amortization table using the effective interest amortizaton method for the frst two semiannual interest periods (Round to the nearest dollar 2. Using the amortization table prepared in Requrement 1, joumalize issuance of the bonds and the frst two interest payments Jounalize the payment of the first semiannual interest amount and amortzation of the bond on June 30, 2019 Date Accounts and Explanation Debit Credit 2019 Jun. 30 Jounalize the payment of the second semiannual interest amount and amortiration of the bond on December 31, 2019 Accounts and Explanation Date Debit Credit 2019 Dec 31 Choose from any list or enter any number in the input fields and then coninue to the next