On January 1, 2018, Parker Company issued bonds with a face value of $63,000, 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 $58,674. 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 Prepare an amortization table. (Make sure that the unamortized discount equals to 'o' and the Carrying value equals to face value of the bond in the last period. Round the intermediate calculations and answers to the nearest whole dollar amount.) Amortization Schedule Cash Interest Discount Payment Expense Amortization Carrying Value 58,674 59,329 7,560 8,214 654 January 1, 2018 December 31, 2018 December 31, 2019 December 31, 2020 December 31, 2021 December 31, 2022 Totals 37,800 42,126 4,326