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Question 53 Cougar Corp. sold a 2-year, 5.25%, 300,000, bonds on January 1, 2021 for 280,000. Interest is paid semi-annually on June 30 and December 31 2 points What is the journal entry to record the issuance of the Bond on 1/1/2021? 8 points: Complete the amortization schedule below. Period Interest Carrying Cash Paid amortization ended expense amount 06/30/2021 12/31/2021 06/30/2022 12/31/2022 FV of bond= 300000 Tenure(n)= 4(2 year* 12/6) Current Price(PV)= 280000 Semiannual payment= Principal balance *5.25%*6/12 Semiannual payment=300000*2.25%*6/12 Semiannual payment=7875 Effective interest rate= 4.48% Period Interest ended Cash Paid expense 06/30/2021 7875 12551 12/31/2021 7875 12761 06/30/2022 7875 12980 12/31/2022 7875 13209 amortization 4676 4886 5105 5334 Carrying amount 284676 289562 294666 300000 ISSUE ENTRY Date. General Journal. Date Cash Debit. 280000 Credit 20000 Discount on Bonds Payable Bonds Payable 300000 to recoed the issue of the bond with discount