On July 1, 2021, Blossom Corp. issued $3,870,000 of 10-year, 5% bonds at $4,186,400. This price resulted in a 4% market interest rate on the bonds. The bonds pay semi-annual interest on July 1 and January 1, and Blossom has a December 31 year end. Record the issue of the bonds on July 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation July 1 (To record issuance of bonds.) Debit Credit Prepare an effective interest amortization table for the first five interest payments for these bonds. (Round answers to O decimal places, e.g. 5,275.) Date Interest Payment July 1, 2021 Jan. 1, 2022 July 1, 2022 Jan. 1, 2023 BLOSSOM CORP. Bond Premium Amortization Table Effective Interest Method-Semi-Annual Interest Payments 5% Bonds Issued at market rate of 4% +A $ Interest Expense +A Premium Amortization Bond Amortized ( +A