The following partial amortization table was developed for a 5.0%, {90,000 5-year bond that pays interest each 30 September and 31 March. The table uses an effective interest rate of 5%. The bond was issued on 1 August 202:1. Opening 5 34,521 3 324,531 233? EEpt' $23,733 $23,314 5 3,333 31,435 321,435 2 23, 733 23,5 3? 3, 153 23, 322 313, 322 3 23,733 23,453 3,242 25,333 315,333 4 23,733 23,373 3,323 21,25? 311,75; 5 23, 733 23,234 3,433 13, 351 333,351 6 23,733 23,239 3,451 14,333 334,353 3 23, 733 23,121 3, 529 11, 231 331,231