On June 30, 2020, the market interest rate is 4,5%. Colwood Enterprises issues $515,000 of 5.5%, 12-year bonds at 113.944. The bonds pay interest on June 30 and December 31. Colwood amortizes bonds by the effective-interest method. Requirements 1. Prepare a bond amortization table for the first four semi-annual interest periods. 2. Record issuance of the bonds on June 30, 2020, the payment of interest at December 31, 2020, and the semi-annual interest payment on June 30, 2021. Requirement 1. Prepare a bond amortization table for the first four semi-annual interest periods. (Round your answers to the nearest whole dollar.) Semi-Annual Interest Date June 30 2020 A Interest Payment (2.75% of Maturity Value) Colwood Enterprises Amortization Table Interest Expense (2.25% of Preceding Bond Carrying Amount) E C Premium Amortization (A-B) D Premium Account Balance (D-C) Bond Carrying Amount ($515,000+D)