15. Presented here is a partial amortization schedule for Courtney Company who sold $200,000, five year 10% bonds on January 1, 2011 for $216,222 and uses semi-annual effective interest amortization. The effective rate was 8%. BOND AMORTIZATION SCHEDULE Unamortized Interest Interest Interest Premium Period Paid- Expense Amortization Premium Bond Carrying Value 5% 4% Jan. 1, 2011 X $16,222 $216,222 July 1, 2011 10,000 8,649 1,351 14,871 214,871 Jan. 1, 2012 10,000 8,595 1,405 13,466 213,466 Jan. 1, 2012 (i) (ii) (iii) (iv) (v) What amount should be shown in cell (iii)?