13B. On January 1, 2018, when the market interest rate is 8%, Campbell Corporation issues $160,000 of 10%, five-year bonds payable. The bonds pay interest semiannually. Campbell Corporation received S172,960 in cash at issuance. Assume interest payment dates are June 30 and December 31. Prepare an effective-interest amortization method amortization table for the first two semiannual interest periods. (Round your answers to the nearest whole dollar.) Interest Carrying Cash PaidExpense AmortizedAmount 01/01/2018 06/30/2018 12/31/2018