On January $1,2026,$ Manson Corporation issued $\backslash (\backslash$$ $3\backslash )-$million $10-$year bonds. The bonds pay semi$-$annual interest on July $1$ and January $1,$ and Manson has a December $31,$ year$-$end. Presented below is a partial amortization table: Required: Set up a table in MS Excel with all relevant information. Use the table to answer the following questions in MS Excel. Use Excel formulas to support your calculation whenever possible a$.$ Were the bonds issued at a discount or premium? How do you know? b$.$ What is the face value of the bonds? c$.$ What is the contractual rate of interest? d$.$ Calculate the missing amounts for items $[1]$ through $[5]$ in the amortization table e$.$ What was the market interest rate when the bonds were issued? f$.$ Prepare the journal entry to record the issue the bonds on January $1,2026$ g$.$ Prepare the journal entry to record the first interest payment on July $1,2026$ h$.$ Prepare the journal entry to record the accrual of interest on December $31,2026$ i$.$ What amounts would be reported as current and as noncurrent liabilities on Manson's December $31,2026,$ balance sheet?