On January 1, 2022. Cookle led, issued seven year, 4% bonds with a face value of 5800,000. The bonds provide the bondholders a wide interest semi-annually on July 1 and January 1. The company follows IFRS, has an August 31 year-end, and uses the effective interest method to amortize any discount or premium. REQUIRED: (1). Calculate the bond issue price, state whether the bond is issued at a premium or discount and state the premium or discount woman in positive terms). Round issue price to nearest whole dollar (decimals) using the ROUND formula. The Vy or rate can be entered a decimal or whole number: Bond issue price Premium or Discount? Premium or Discount Amount (52 State positivel In 9 0 PMT lily or rate FV ROUND to o decimals PV 15 JO (2). Complete the bond amortization table for the first two interest payments. Round interest expense to the nearest whole dollar ( decimals) using the ROUND formula. State all amounts in positive numbersil Use cell referencing to input values above in requirement (1). The amortization schedule should be prepared in positive numbers similar to what we did in class. Amortization Carrying Date Interest expense Interest Payment ROUND amount value Interest I-Jan-22 1-Jul-22 decimals 1-Jan-23 expense to