On January 1, Year 1, Parker Company issued bonds with a face value of $80,000, a stated rate of interest of 11 percent, and a five-year term to maturity. Interest is payable in cash on December 31 of each year. The effective rate of interest was 13 percent at the time the bonds were issued. The bonds sold for $74,372. Parker used the effective interest rate method to amortize the bond discount. (Round your intermediate calculations and final answers to the nearest whole dollar amount.) Required a. Prepare an amortization table. Date Cash Interest Payment Expense Discount Amortization Carrying Value January 1, Year 1 December 31, Year 1 $ 8,800 $9,668 $ 868 $ 74,372 75,240 December 31, Year 2 December 31, Year 3 December 31, Year 4 December 31, Year 5 Totals b. What is the carrying value that would appear on the Year 4 balance sheet? c. What is the interest expense that would appear on the Year 4 income statement? d. What is the amount of cash outflow for interest that would appear in the operating activities section of the Year 4 statement of cash flows? b. Carrying value c. Interest expense d. Cash outflow for interest