rences Required: 1. Prepare the January 1, 2018, journal entry to record the bonds' Issuance. 2(a) For each semiannual period, complete the table below to calculate the cash payment. 2(b) For each semiannual period, complete the table below to calculate the straight-line premium amortization. 2(c) For each semiannual period, complete the table below to calculate the bond interest expense. 3. Complete the below table to calculate the total bond interest expense to be recognized over the bonds' life. 4. Prepare the first two years of an amortization table using the straight-line method. 5. Prepare the journal entries to record the first two interest payments. Complete this question by entering your answers in the tabs below. Req 1 Req 2A to 2C Req 3 Req 4 Req 5 End 01/01/2018 Unamortized Premium Prepare the first two years of an amortization table using the straight-line method. Semiannual Period- Carrying Value $ 895,980 06/30/2018 866,114 12/31/2018 836,248 06/30/2019 806,382 12/31/2019 776,516