Specialty Autoparts Inc. issued $190,000 of 4%, 10-year bonds at a price of 91 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 Interest Payment (2% of Maturity Value) Semi-annual Interest Date B C D Interest Expense (3% of Bond Discount Bond Discount Preceding Bond Carrying Amortization (B Account Balance Amount) - A) (Preceding D-C) E Bond Carrying Amount ($190,000 -D) Jan. 31, 2020 July 31, 2020 3800 Jan. 31, 2021 3800 July 31, 2021 3800