Vieques Corporation issues even more bonds. The stated rate on the bond exceeds the market rate. The company issued $150,000 of 9% three-year bonds at 101 on January 1, 2018. Interest is paid semiannually on January 1 and July 1. Woodworker uses the straight-line method of amortization. The corporation would like to better understand the bond issue. Using the table below as a guide, calculate the interest expense, amortization of any premium, and the carrying value of the bond at the end of each year for the life of the bond. Date Interest expense Amortization of premium Premium Carrying value of bond Jan. 1, 2018 Jul. 1, 2018 Dec. 31, 2018 Jul. 1, 2019 Dec. 31, 2019 Jul. 1, 2020 Dec. 31, 2020 Make the appropriate journal entries for each of the following events: o 2018 January 1 Bond issuance July 1 Interest payment December 31 Record any accrued interest on the bonds o 2020 December 31 Bond redemption at maturity