On July 1, 2021, Barber Co. issued five-year bonds with a face value of $400,000 and a stated interest rate of 5%, payable semiannually on June 30 and December 31. The bonds were dated January 1, 2021 and could not be issued on that date due to unforeseen circumstances. The bonds were sold to yield 6%. Required: a) Calculate the issue price of the bonds on July 1, 2021 using the requisite tables or Excel. Show your calculations. b) Without prejudice to your solution in part (a), assume that the issue price was $380,000. Prepare the amortization table for 2021 and 2022, assuming that amortization is recorded on interest payment dates using the effective interest method. c) If the company has a September 30 year-end, prepare the journal entry for accrual of interest on 9/30/2021 using the amortization schedule in (b). d) Assume $100,000 of the above bonds were bought back and retired on 9/1/2022 at a price of 101 plus accrued interest. Using the schedule from (b) above, prepare the journal entries to record this early redemption