On January 1, 2021, Swifty Corp. issued five-year bonds with a face value of $800,000 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, eg. 5,255.) SWIFTYCORP. Bond Premium Amortization On January 1, 2021 Semi- annual Interest Periods Interest Payment Interest Expense Premium/Discount Amortization Unamort Premium/Di Jan 1/21 July 1/21 $ $ Jan. 1/22 On January 1, 2021, Swifty Corp. issued five-year bonds with a face value of $800,000 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, g. 5,255.) SWIFTYCORP. Bond Premium Amortization On January 1, 2021 Bond Carrying Amount Interest Expense Premium/Discount Amortization Unamortized Premium/Discount