On January 1, 2019, Diggs Co. lends some money in exchange for a 10% $100,000 10-year note. The market rate for similar notes is 8%. Interest is received semiannually each July 1 and January 1. The financial year ends December 31. Round to the nearest whole number. Prepare a partial amortization schedule to July 1, 2021

a. The note is issued at ? premium, par, discount

b. The present value of the note is $Answer

c. The cash received at July 1, 2019 is $Answer

d. The interest income to Diggs Co. at December 31, 2020 is $Answer

e. The carrying amount of the note at July 1, 2021 is $Answer