On June 30, 2015 the market rate of interest is 9%. Guru Inc. issues $550,000 of 12%, 20 year bonds payable at$701,813. The bonds pay interest on June 30 and December 31. The company amortizes bond premium using the effective interest method. a. Prepare a bond amortization table for the first 6 years of the bond term b. Record the issuance of the bond payable on June 30, 2015, the payment of interest on Dec. 31, 2015 and June 30, 2016