13B. On January 1,2024 , when the market interest rate is 8%, Hawkins Corporation issues $160,000 of 10%, five-year bonds payable. The bonds pay interest semiannually. Hawkins Corporation received $172,960 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.)