On January 1, 2021, Swifty Corp. issued five-year bonds with a face value of $440,000 and a coupon interest rate of 6%, with interest payable semi-annually. Click here to view factor tables. (a) Prepare a partial bond amortization table for the first two interest payments assuming that interest is paid on July 1 and January 1 and that the bonds sold when the market interest rate was 5%. (Round answers to decimal places, es. 5.255.) SWIFTYCORP Bond Premium Amortization On January 1, 2021 Semi- annual Interest Periods Interest Payment Interest Expense Premium/Discount Amortization Unamor Premium/ Jan. 1/21 July 1/21 $ 13200 $ 11481 $ Jan 1/22 13200 On January 1, 2021, Swifty Corp. issued five-year bonds with a face value of $440,000 and a coupon interest rate of 6%, with interest payable semi-annually. Click here to view factor tables. (a) Prepare a partial bond amortization table for the first two interest payments assuming that interest is paid on July 1 and January 1 and that the bonds sold when the market interest rate was 5%. (Round answers to O decimal places, eg. 5,255) SWIFTYCORP. Bond Premium Amortization On January 1, 2021 Bond Carrying Amount Interest Expense Premium/Discount Amortization Unamortized Premium/Discount $ 19255 459255 11481 $