On July 1. 2021, Swifty Satellites Corporation issued $1,400,000 of 10 year. 9% bonds to yield a market interest rate of 8%. The bonds pay semi-annual interest on July 1 and January 1. Swifty has a December 31 year end and records adjusting entries annually Swifty received $1,495,137 when issuing the bonds. Click here to view the factor table. (a) X Your answer is incorrect. Prepare an amortization table through January 1.2023 (three interest periods) for this bond issue. (Round all amounts to the nearest dollar. eg 5,275) Semi- SWIFTY SATELLITES CORPORATION Bond Premium Amortization annual interest periods Interest to be paid Interest Expense to be Recorded Premium Amortization Unamortized Premium July 1/21 $ 1495