On February 1, 2013, Cromley Motor Products issued 6% bonds, dated February 1, with a face amount of $75 million. The bonds mature on January 31, 2017 (4 years). The market yield for bonds of similar risk and maturity was 8%. Interest is paid semiannually on July 31 and January 31. Barnwell Industries acquired $75,000 of the bonds as a long-term investment. The fiscal years of both firms end December 31. Prepare amortization schedules that indicate Cromleys effective interest expense for each interest period during the term to maturity. Prepare amortization schedules that indicate Barnwells effective interest revenue for each interest period during the term to maturity