Unger Autoparts Inc issued 5110,000 of 9%, 10-year bonds at a price of 82 on January 31, 2020. The market interest rate at the date of issuance was 12%, and the standard bonds pay interest semi-annually. 1. Prepare an effective interest amortization table for the bonds through the first three interest payments 2. Record Unger's issuance of the bonds on January 31, 2020, and payment of the first semi-annual interest amount and amortization of the bonds on July 31, 2020 Explanations are not required 1. Prepare an effective-interest amortization table for the bonds through the first three interest payments (Round your answers to the nearest whole dollar.) Unger Autoparts Amortization Table B D E Interest Payment (4.5% of Maturity Value) Semi-annual Interest Expense (6% of Preceding Bond Carrying Amount) Bond Discount Amortization Bond Discount Bond Account Balance Carrying Amount (Preceding DC) ($110.000-D) (B-A) Interest Date Jan 31, 2020