Standard Autoparts Inc. issued $100,000 of 7%, 10-year bonds at a price of 87 on January 31, 2020. The market interest rate at the date of issuance was 9%, 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 Standard'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) Standard Autoparts Amortization Table Semi-annual Interest Date Jan. 31, 2020 July 31, 2020 Jan. 31, 2021 July 31, 20211 B C Interest Payment Interest Expense (4.5% of and Discount (3.5% of Maturity Preceding Bond Carrying Amortization (B Value) Amount) A) D Blond Discount Account Balance (Preceding D.C Bond Carrying Amount ($100,000.0) 2. Record Standard'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. (Record debits first, then credits Explanations are not required.)