The face value of the note is $$337$ million. Assume the $5\mathrm{.}375\%$ notes due October $1,2022,$ were originally issued on October $1,2016,$ at $99\mathrm{.}5.$ Tina Inc. incurred $$146,000$ in debt issue costs. The semi annual interest payments are made on semi $15$ Feb and $15$ Aug.

$1.$ What will the effective interest rate be$?$

$2.$ Build an amortization table for the $5\mathrm{.}375\%$ notes

$3.$ Do the journal entry for the last interest payment and the early redemption of the $5\mathrm{.}375\%$ notes on October $1,2020.$