please do calculate bond amortization cost as well, as its not fully showing in last pic. Thanks!

On January 1, 2021, Oriole Ltd, issued $440,000 of 5%, 5-year bonds. The bonds were issued to yield a market interest rate of 6%. Oriole's year end is December 31. On January 1, 2023 immediately after making and recording the semi-annual interest payment, Oriole redeemed the bonds. A partial bond amortization schedule is presented below. Semi-Annual Interest Interest Bond Interest Period Payment Expense Amortization Amortized Cost Jan 1, 2021 $421,234 July 1, 2021 11,000 $12,637 $1,637 422,871 Jan. 1, 2022 11,000 12,686 1,686 424,557 July 1, 2022 11,000 12,737 1.737 426,294 Jan. 1, 2023 11,000 12,789 1,789 428,083 Prepare the journal entry to accrue the interest expense on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To accrue interest expense.) Carla Vista Inc. issues $752,000 of 5-year, 10% bonds on January 1, 2021. The bonds pay interest annually. (b) Prepare an effective interest amortization table for the bonds. (Round answers to decimal places, eg. 5,275.) CARLA VISTA COMPANY Bond Premium Amortization Table Effective-Interest Method-Annual Interest Payments 10% Bonds Issued at market rate of 9% Interest Expense Premium Amortization Interest Payment Bond Ami $ $ $ Date Jan. 1, 2021 Jan. 1, 2022 Jan. 1, 2023 Jan. 1. 2024 Jan. 1. 2025 Jan. 1. 2026