Requirements

Prepare a bond amortization table for the first four semi$-$annual interest periods.

Record issuance of the bonds on June $30,2020,$ the payment of interest at December $31,2020,$ and the semi$-$annual interest payment on June $30,2021.$

Requirement $1.$ Prepare a bond amortization table for the first four semi$-$annual interest periods. $($Round your answers to the nearest whole dollar.$)$

Start by recording the issuance of the bonds on June $30,2020.$

Record the semi$-$annual interest payment on December $31,2020.$

Record the semi$-$annual interest payment on June $30,2021.$