P2) On January 1. Sawmill Corporation sold $50,000,10-year, 10 percent bonds at 94 . Interest is payable semiannually on June 30 and December 31 . Instruction) Make entries of the followings. (a) To record the issuance of the bonds. (b) To record the interest payments (c) Amortization under the straight-line method (d) Show the carrying amount of the bonds account(T_form) at year's end (e) Explain the amortization under the effective interest method.(within 5 lines)