Problem 2. On July 1, 2018, Angrist Inc issued 3-year bonds with a par value of $500,000. 5% interest is paid every December 31" and June 30th and the going market rate for comparable bonds was 4% (every six months). The bonds were callable at 109 at any date. Assume that there were no underwriting fees. Part A. Prepare a bond amortization schedule assuming the bonds are outstanding until maturity. Part B. Prepare the necessary journal entry (or entries) for the bonds on 12/31/2020. Part C. Assume that all of the bonds are called on 1/1/2021. Prepare the necessary journal entry (or entries)