Shown below is the beginning of an amortization table prepared after the issuance of 10 million yuan face value, 10-year bonds, with interest payable semiannually on June 30 and December 31. The bonds were issued on January 1, Year 1. (22%) Six-month Semiannual Effective Carrying value of interest interest Semiannualinterest bonds, end of period period payment Expense Issuance date 10 700 000 yuan 1 450 000 yuan 428 000 yuan 10 678 000 2 a. What is the amount of discount or premium (circle the correct term) to be a mortized over the 10-year life of the bonds? yuan Computation: b. What is the amount of interest paid to bondholders annually? yuan Computation: c. What is the annual contractual rate of interest stated on these bonds? Computation: d. What is the semiannual effective rate of interest expense being incurred by the issuing corporation Computation: e. Prepare the journal entry at June 30, year 1, to record the first semiannual interest payment on the bonds and to amortize the discount or premium through this date by the effective interest method. f. Complete the amortization table for the second semiannual interest period by entering the correct money amounts in the three blanks provided in the table. Place your answers in the blank space provided in the amortization table. Computation