. On November 1, YR01, Honda Co. issued $1,000 of 9% bonds payable at 108 plus accrued interest. The 2-year bonds are dated September 1, YR01, and mature on September 1, YR03. Honda paid underwriter's fees of $20 to issue the bonds. The bonds pay interest every 6 months on March 1 and September 1, The bonds have an effective yield of 5.5%. Required If the straight-line method is used to record amortization, calculate the amount of amortization for the year ended December 31 If the effective interest method is used to record amortization, calculate the amount of amortization for the year ended December 31