S7-9 (similar to) Question Help Unger Autoparts Inc. issued $150,000 of 8%, 10-year bonds at a price of 90 on January 31, 2020. The market interest rate at the date of issuance was 10%, and the standard bonds pay interest semi-annually. 1. Prepare an effective-interest amortization table for the bonds through the first three interest payments. 2. Record Unger's issuance of the bonds on January 31, 2020, and payment of the first semi-annual interest amount and amortization of the bonds on July 31, 2020. Explanations are not required. 1. Prepare an effective-interest amortization table for the bonds through the first three interest payments. (Round your answers to the nearest whole dollar.) Unger Autoparts Amortization Table B D E Interest Payment Bond Discount Bond Discount Bond Semi-annual Interest Expense (5% of Preceding Bond Carrying Amount) (4% of Maturity Value) Amortization Account Balance Carrying Amount (Preceding D-C) ($150,000-D) Interest Date (B-A) Jan. 31, 2020