Specialty Autoparts Inc. issued $150,000 of 3%, 10-year bonds at a price of 82 on January 31 , 2020. The market interest rate at the date of issuance was 6%, 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 Specialty'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.) Specialty Autoparts Amortization Table A B C D E Bond Carrying Amount Interest Payment Interest Expense (3% of Bond Discount Bond Discount Semi-annual (1.5% of Maturity Preceding Bond Carrying Amortization (B Account Balance Value) Interest Date Amount) - A) (Preceding D- C) ($150,000 - D) Jan. 31, 2020 July 31, 2020 Jan. 31, 2021 July 31, 2021