On June 30, 2013, Martinez Limited issued 12% bonds with a par value of $760,500 due in 20 years. They were issued at 98 and were callable at 104 at any date after June 30, 2020. Because of lower interest rates and a significant change in the company's credit rating, it was decided to call the entire issue on June 30, 2020, and to issue new bonds. New 10% bonds were sold in the amount of $951,000 at 102; they mature in 20 years. The company follows IFRS and uses the effective interest method. The interest payment dates are December 31 and June 30 of each year. Prepare an effective interest table for the bonds for the inception of the bond to the date of the redemption. (Round interest rate values to 3 decimal places, e.g. 1.251% and final answers to 2 decimal places, e.g. 52.75.) Date June 30 2013 Dec. 31 2013 $ June 30 2014 Dec. 31 2014 June 30 2015 Dec. 31 2015 June 30 2016 Dec. 31 2016 June 30 2017 Dec. 31 2017 June 30 2018 Dec. 31 2018 June 30 2019 Dec. 31 2019 June 30 2020 Cash Paid Schedule of Bond Discount Amortization Effective Interest Method Interest Expense $ $ Discount Amortized