Please provide work and answer in spreadsheet format. Thank you!

3. Assume that on 1/01/2018 ABC Corp issues 4-year bonds with a face value of $8 mil and a coupon interest rate of 5% with interest payable annually on 1231 and maturing on 12/31/2021 (both current interest and principle will be repaid on that date). Prepare amortization tables for each part assuming that: A. the market rate at issuance was 6%, B. the market rate at issuance was 4%