On January 1, 2019, Calvert Company issues 12%,$100,000 face value bonds for $103,545.91, a price to yield 10%. The bonds mature on December 31,2020 . Interest is paid semiannually on June 30 and December 31. Required: 1. Prepare a bond interest expense and premium amortization schedule for the last two payments using the straight-line method. 2. Prepare a bond interest expense and premium amortization schedule for the last two payments using the effective interest method. ROUND TO TWO DECIMAL PLACES