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Required information [The following information applies to the questions displayed below.] Legacy issues $620,000 of 9.5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $571,867 when the market rate is 12%. Prepare a straight-line amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest vhole dollar.) 4. Prepare the journal entries to record the first two interest payments