13B. On January 1, 2018, when the market interest rate is 6%, Johnson Corporation issues $180,000 of 8%, five-year bonds payable. The bonds pay interest semiannually. Johnson Corporation received $195,345 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 Expense Premium Amortized Carrying Amount Cash Paid 01/01/2018 06/30/2018 12/31/2018