Question Help * S12B-16 (book/static) On December 31, 2018, when the market interest rate is 8%, Biggs Realty issues $450,000 of 5 25%, 10-year bonds payable. The bonds pay interest semiannually. The present value of the bonds at issuance is $365,732 Requirements 1. Prepare an amortization table using the effective interest amortization method for the first two semiannual interest periods (Round to the nearest dollar.) 2. Using the amortization table prepared in Requirement 1, journalize issuance of the bonds and the first two interest payments Requirement 1. Prepare an amortization table using the effective interest amortization method for the first two semiannual interest periods (Round to the nearest dollar.) Carrying Interest Amount Cash Paid Expense Amortized 12/31/2018 06/30/2019 12/31/2019