The Cessna Aircraft Company has issued 4% convertible bonds that mature October 1, 2029. Suppose the bonds are issued October 1, 2021, and pay interest each April 1 and October 1. 1 (Click the icon to view the bond data.) Read the requirements. on the last line of the journal entry table.) Journal Entry Accounts and Explanation Debit Credit 1,203.13 Date 2021 Interest Expense Dec 31 Discount on Bonds Payable Interest Payable 203.13 1,000.00 To accrue interest and amortize bond discount. Requirement 2. Use Excel to build an amortization table through October 1, 2023. Use Excel to obtain the issue price. Use the effective-interest method of amortization. Round to the nearest dollar. The issue price of the bonds is 93,472 Now, complete the amortization table through October 1, 2023. Cessna Aircraft Company Amortization Table Semiannual Interest Date Interest Payment Interest Expense Discount Amortization Discount Account Bond Carrying Balance Amount 10/1/2021 6,528 93,472 4/1/2022 2,000 $ 2,337 337 6,191 93,809 10/1/2022 2,000 2,345 345 5,846 94,154 4/1/2023