QUESTION 4 (15 marks): On December 31,2026 , when the market rate was 8%, West End Corp. issued $6,000,000,11% 5 -year bonds. Interest is payable semiannually on June 30 and December 31 . The bonds were issued for $6,729,981, and the corporation uses the effective interest method of amortizing any bond premium or discount. REQUIRED: (a) Complete the amortization table below for the first two periods only. (USE EXCEL TEMPLATE TO COMPLETE YOUR ANSWER) (b) Prepare the journal entries to record the issue of the bonds and the first interest payment. (c) West End Corp. retires its bonds on December 31, 2030 for cash of $6,200,000. At that date the bonds have a carrying value of $6,169,749. Prepare the journal entry to retire the bonds on December 31, 2030