On December 31, 2019, PT ABC issued $600,000 of 8% contractual rate, 5-year bonds at 103, with interest paid annually on December 31. Assuming straight-line amortization. Instruction: a. Prepare amortization table for the first 2 years. (3%) b. Journalize the issuance of bonds payable. (2%) Journalize the interest payment for Year- 1 on December 31, 2020. (2%) d. Journalize the redemption of bonds payable at 101.5 on December 31, 2021 (after interest payment for Year-2). (2%) c