The following amortization and interest schedule reflects the issuance of 10-year bonds by Wildhorse Corporation on January 1, 2014, and the subsequent interest payments and charges. The company's year-end is December 31, and financial statements are prepared once yearly. Amortization Schedule Year Cash Interest Amount Unamortized Carrying Value 1/1/2014 $44,066 $175,434 2014 $24,145 $26,315 41,896 177,604 2015 24,145 26,641 39,400 180,100 2016 24,145 27,015 36,530 182,970 2017 24,145 27,446 33,229 186,271 2018 241 27,941 29,433 190,067 2019 24,145 28,510 25,068 194,432 2020 24,145 29,165 20,048 199,452 2021 24,145 29.918 14,275 205,225 2022 24,145 30,784 7,636 211,864 2023 24,145 31,781 219,500 (a) Indicate whether the bonds were issued at a premium or a discount (b) Indicate whether the amortization schedule is based on the straight-line method or the effective-interest method. (e) Determine the stated interest rate and the effective-interest rate. (Round answers to O decimal places, eg 18%) The stated rate 36 The effective rate (d) On the basis of the schedule above, prepare the journal entry to record the issuance of the bonds on January 1, 2014 fno entry is required, select "No Entry" for the account titles and enter O for the amounts Credit account titles ore automatically indented when amount is entered. Do not indent manually