The following partial amortization table was developed for a 6.0%, $760,000 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 20X1. 30,289 Interest Period Opening 1 (30 Sept. 20X1) 2 3 4 4 6 7 Amortization Schedule, Effective-Interest Method: Balance Interest Premium Unamortized Carrying Amount Cash Interest Expense Amortization Premium of Bonds $33,258 $793,258 $ 22,800 $19,831 $ 2,969 790,289 22,800 19,757 3,043 27,246 787.246 22,800 19,681 3,119 24,127 784,127 22,800 19,603 3,197 20,930 780,930 22,800 19,523 3,277 17,653 777,653 22,800 19,441 3,359 14,294 774,294 22,800 19,357 3,443 10,851 770,851 Required: 1-a. Calculate the issuance proceeds of the bond. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.) Issuance proceeds from bond 1-b. Calculate the issuance proceeds of the accrued interest. Issuance proceeds from accrued interest 2. Record all entries associated with the bond for 20X1 and 20X2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) 2. Record all entries associated with the bond for 20X1 and 20x2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) View transaction list 1 Record the issuance of bonds at a premium. 2 Record the payment of interest on bonds. 3 Record the accrual of interest expense. 4 Record the payment of interest on bonds. Credit 5 Record the payment of interest on bonds. 6 Record the accrual of interest expense. 3. Calculate interest expense for 20X1 and determine the net balance of bonds payable as of 31 December 20X1. (Round your answer to the nearest whole dollar amount.) Interest expense