On January 1 of this year, Finland Corporation sold bonds with a face value of $500,000 and a coupon rate of 5 percent. The bonds mature in 10 years and pay interest annually on December 31. Finland uses the effective-interest amortization method. Ignore any tax effects. Each case is independent of the other cases. (FV of $1. PV of $1. FVA of $1, and PVA of $1) (Use excel, your financial calculator, or appropriate factor(s) from the tables provided. Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.) Required: 1. Complete the following table. The interest rates provided are the annual market rate of interest on the date the bonds were issued. a. Cash received at issuance b. Interest expense recorded in Year 1 c. Cash paid for interest in Year 1 d. Cash paid at maturity for bond principal Case A (5 percent) Case B (7 percent) Case C (4 percent)