Pro Cullumber Ltd. issued $1.02 million of 5-year, 4% bonds dated May 1, 202 $1.067.033 when the market interest rate was 3%. Interest is paid semi-annually on May 1 and November 1. Prepare an amortization schedule for the first three interest payments. Round answers Odecimal places, es 5.275) CULLUMBER LTD. Bond Premium Amortization Table Effective Interest Method-Semi-Annual Interest Payments 4% Bonds Issued at market rate of 3% Interest Payment Interest Expense Premium Amortization Bond Amortized Cost Date May 1, 2021 $ $ Nov. 1. 2021 May 1, 2022 Nov. 1,2022