On January 1, 2017, Canifa sells a 3-year bond with a face value of $50,000 and a stated interest rate of 7%.. Because the market interest rate is 5%, the company receives $52,723 for the bond. The company uses the effective interest method of amortization. Fill in Table A. Fill in Table B assuming the market interest rate is 9%, and the company received only $47,469 for the bond and the company uses the effective-interest method