On June 30,2020 , the market interest rate is 5.3%. Colwood Enterprises issues $530,000 of 6.3%,15-year bonds at 117.263. 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 somi-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.)