The following amortization and interest schedule reflects the issuance of 10-year bonds by Ivanhoe 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. Year 1/1/2014 2014 2015 2016 2017 2018 40 2019 2020 2021 2022 2023 Amortization Schedule Amount Cash Interest Unamortized $24.376 $21,570 $22.959 22,987 21,570 23,126 21,431 21,570 23,312 19,689 *** 21,570 23,521 17.738 21,570 23,755 15,553 21.570 1 24,018 13,105 21.570 24,311 10,364 21,570 24,640 7,294 21.570 25,009 3,855 21,570 25,425 Carrying Value $191,324 40074 192,713 11 194,269 196,011 *** 197.962 200,147 202,595 205,336 208,406 211,845 215,700 (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 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 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date 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 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date December 31, 2014 (f) On the basis of the schedule above, prepare the journal entries to reflect the bond transactions and accruals for 2021. Ivanhoe Corporation does not use reversing entries. (If no entry is required, select "No Entry"for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Cry