SweetFish Corp. issued bonds with a par value of $880,000 and a five-year life on May 1, 2023. The contract interest rate is 7.50%. The bonds pay interest on October 31 and April 30. They were issued at a price of $862,156 when the market interest rate was 8.00%. SweetFish Corp.'s year-end is December 31. a. Prepare an amortization table for these bonds that covers their entire life. Use the effective interest method of allocating interest. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar. Enter all the amounts as positive values.) Period Ending Cash Interest Paid Period Interest Discount Expense Amortization Unamortized Discount Carry May 1/23 Oct. 31/23 Apr. 30/24 Oct. 31/24 Apr. 30/25 Oct. 31/25 Apr. 30/26 Oct. 31/26 Apr. 30/27 Oct. 31/27 Apr. 30/28 0 Totals $ 0 0 $ 0 b. Prepare the journal entries that the issuer would make to record the entries on October 31, 2023; December 31, 2023; and April 30, 2024. (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) View transaction list 1 Record the payment of interest. 2 Record the accrual of interest. 3 Record the payment of interest