On January 1, 2017, Swifty Corporation issued $1,810,000 face value, 6%, 10- year bonds at $1,682,873. This price resulted in an effective-interest rate of 7% on the bonds. Swifty uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest January 1. Prepare the journal entry to record the issuance of the bonds on January 1, 2017. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Credit Debit Jan. 1 eTextbook and Media List of Accounts Prepare an amortization table through December 31, 2019 (three interest periods) for this bond issue. (Round answers to O decimal places, e.g. 125.) SWIFTY CORP. Bond Discount Amortization Effective-Interest Method-Annual Interest Payments Prepare an amortization table through December 31, 2019 (three interest periods) for this bond issue. (Round answers to O decimal places, e.g. 125.) SWIFTY CORP. Bond Discount Amortization Effective-Interest Method-Annual Interest Payments Interest Annual Interest Expense Bond Carrying Value Interest to Be Discount Unamortized to Be Discount Periods Paid Recorded Amortization Issue $ date $ $ $ $ 1 2 3 eTextbook and Media List of Accounts Prepare the journal entry to record the accrual of interest and the amortization of the discount on December 31, 2017. (Round answers to O decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 Prepare the journal entry to record the payment of interest on January 1, 2018. (Round answers to O decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Date Account Titles and Explanation Credit Jan. 1 eTextbook and Media List of Accounts Prepare the journal entry to record the accrual of interest and the amortization of the discount on December 31, 2018. (Round answers to O decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Credit Debit Dec. 31