Otter products inc issued bonds on January 1, 2019. Interest is to be paid semi-annually. Other information is as follows: term in years: 2 face value of bonds issued: $200,000. Issue price: $206,000. Specified interest rate each payment period: 6%. 1. Calculate: a. The amount of interest paid in cash every payment period b. The amount of amortization to be recorded at each interest payment date (use the straight-line method) 2. Complete this amortization table by calculating interest expense, and beginning and ending bond carrying amounts at the end of each period over two years.