Universal Autoparts Inc. issued $190,000 of 8%,10-year bonds at a price of 86 on January 31,2020 . The market interest rate at the date of issuance was 11%, 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 Universal'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. 2. Record Universal'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 . (Record debits first, then credits. Explanations are not required.) Start by recording the issuance of bonds on January 31, 2020