0 Required information Problem 14-5A Straight-Line: Amortization of bond premium and discount LO P1, P2, P3 [The following information applies to the questions displayed below. Legacy issues $550,000 of 9.5%, four-year bonds dated January 1, 2017, that pay interest semiannually on June 30 and December 31, They are issued at $507,301 and their market rate is 12% at the issue date Problem 14-5A Part 3 3. Prepare a straight-line amortization table for the bonds' first two years. Semiannual Period- Unamortized Carrying Value End 01/01/2017 06/30/2017 12/31/2017 06/30/2018 12/31/2018 Discount