The following amortization and interest schedule reflects the issuance of 10-year bonds by Oriole 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 Amount Interest Unamortized Year Carrying Value Cash 1/1/2014 $29,692 $ 118,208 2014 $16,269 $17,731 28,230 119,670 2015 16,269 17,951 26,548 121,352 2016 16,269 18,203 24,614 123,286 2017 16,269 18,493 22,390 125,510 2018 16,269 18,827 19,832 128,068 2019 16,269 19,210 16,891 131,009 2020 16,269 19,651 13,509 134,391 2021 16,269 20,159 9,619 138,281 2022 16,269 20.742 5,146 142,754 2023 16,269 21,415 147,900 (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. (c) Determine the stated interest rate and the effective-interest rate. (Round answers to O decimal places, e.g. 18%.) The stated rate % 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. (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit January 1, 2014 (e) On the basis of the schedule above, prepare the journal entry to reflect the bond transactions and accruals for 2014.(Interest is paid January 1.) (if no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit December 31, 2014 (f) On the basis of the schedule above, prepare the journal entries to reflect the bond transactions and accruals for 2021. Oriole Corporation does not use reversing entries. (If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit +