TransCanada Pipelines has an outstanding issue of $200,000, 8% bonds that mature in 2030. Suppose the bonds are dated October1, 2020 and pay interest semiannually. The market rate at the time of issuance of bonds was 9% and was done at an issue price of 93.80. Required: 1. Complete the effective interest rate amortization table through October 1, 2022 2. Prepare journal entries to record the following transactions regarding this bond issue: a. issuance of the bonds on October 1, 2020 b. required on December 31, 2020 c. required for April 1, 2021