This question requires you to use the present value of an annuity (which we'll call "(P/A)."). Remember that loan problems
		are (P/A) problems! You can find the relevant factors in Table PV-2 in Appendix B of
		your text. You can also find any (P/A) factor using this expression:
		(P/A) factor value = (1/i)*[1 - 1/(1+i)^n], where i is the periodic interest rate and n is the number of periods.
		Finally, you can find (P/A) factors using the PV function in Excel.
		Assume that you borrow $200,000 for 10 years at 5% interest.
	a	Create the first two rows of the amortization table (for years 1 and 2, corresponding to the first 2 payments).
	b	Make the journal entry for the second payment.
2		Dweezil, a new accountant just hired out of City U, was asked by his supervisor to make the month's adjusting entries.
		His bond entry showed an interest expense that was less than the amount of bond interest payable. His boss is
		certain he made a mistake. Did he definitely make a mistake? Explain your answer.
3		The following question is based on EXERCISE 10.9.
		Assume all of the facts are as stated in the textbook, except that:
		*the bonds were issued on 4/30/21 (not 4/1/21)
		*the face value was $10M (not $8M)
		*the coupon rate was 15% (not 8%)
		*the bonds were issued at 106 (not 102) (note that 106 is the CLEAN price--it does not include accrued interest)
		(a price that includes accrued interest is called the "dirty price")
		Answer the questions (a) through (d), as noted in the text (except that the date for part (a) will be 4/30/21).