On January 1, 2018, Parker Company issued bonds with a face value of $54,000, a stated rate of interest of 12 percent, and a five-year term to maturity. Interest is payable in cash on December 31 of each year. The effective rate of interest was 14 percent at the time the bonds were issued. The bonds sold for $50,292. Parker used the effective interest rate method to amortize the bond discount. Required: a. Prepare an amortization table. b. At what amount would the bond liability appear on the 2021 balance sheet? c. What item(s) and amount in the table would appear on the 2021 income statement? d. What item(s) and amount in the table would appear on the 2021 statement of cash flows (Direct Method) and under what section the bond liability appear? Complete this question by entering your answers in the tabs below. Req A Req B to D What item(s) in the table would appear on the 2021 balance sheet, income statement and statement of cash flows? (Round the intermediate calculations and answers to the nearest whole dollar amount.) b. Carrying value Bond Liabilities c. Interest expense d. Interest expense $ $ 7,311 6,480 OA