Swan Diver Inc. issued $ 400,000 of 20-year, 5% bonds payable on July 1, 2021 providing an effective-interest rate of 4.75%, for proceeds of $ 412,820. Interest is payable semi-annually on December 31 and June 30. Swan Diver's year end is June 30 and the effective-interest method is used in accounting for bonds payable. Instructions (Do not use commas and round all numbers to the nearest whole number) a) Record the issuing of the bonds on July 1, 2021. Jul 1, 2021 Cash 412820 Bonds Payable 412820 b) Prepare an amortization table for the first year (two payments). Semi- (C) Premium annual (A) Interest (B) Interest (D) Bond Amortization interest payment expense Amortized cost period $ Jul. 1, 412820 2021 Dec. 31, 10000 9804 196 412624 2021 Jun. 30, 10000 9800 200 412424 2022 c) Record the payments on December 31, 2021 and June 30, 2022. Dec 31, 2021 Bond Interest Expense - Bonds Payable 412820 10000 Jul. 1, 2021 Dec 31, 2021 Jun 30, 2022 9804 196 412624 10000 9800 200 412424 c) Record the payments on December 31, 2021 and June 30, 2022. Dec 31, 2021 Bond Interest Expense O Bonds Payable Cash > Jun 30, 2022 > Please answer all parts of the