On December 31, 207, when the market interest rate is 8, Willie Realty Co. s 400,000 of 7.255, 10-year bonds payable. The bonds pay interest semiannually red Dutermine the present value of the bonds at issuance. Assume that the bonds are issued at the price computed in requirement 1. Prepare an ffective interest method amortization table for the first two semiannual interest periods. Using the amortization table prepared in requirement 2, journalize issuance of the bonds and the first two interest payments, 5miannuel Interest Perioa interest Payment Bond Carrying Value Interest Expense C of PrecedingA mortization Bond Carning A- B) Value) Balance DC) Maturity Value)