Question 53 Cougar Corp, sold 2-year, 6%, $200,000, bonds on January 1, 2021 for $196,000. Interest is paid semi-annually on June 30 and December 31. 2 points What is the journal entry to record the issuance of the Bond on 1/1/2021? Carrying 8 points complete the amortization schedule below. Period Interest Cash Paid ended expense amortization amount 06/30/2021 12/31/2021 06/30/2022 12/31/2022