Required Information [The following information applies to the questions displayed below] Hillside Issues $2,900,000 of 9%, 15-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $2,505,923 Required: 1. Prepare the January 1 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 discount 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 a straight-line amortization table. 5. Prepare the journal entries to record the first two Interest payments. Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1 Req 2A to 2C Req 3 Req 4 Req 5: Prepare the first two years of a straight-line amortization table. (Round your intermediate and final answers to the nearest whole dollar) Unamortized Discount Semiannual Period-End 01/01/2021 S 394,077 06/30/2021 12/31/2021 380,942 367,807 06/30/2022 354,672 12/31/2022 Carrying Value $ 2,505,923 ( 2,519,0580 2,532,1934