3 4 5 Tano Company issues bonds with a par value of $180,000 on January 1, 2021. The bonds' annual Par value contract rate is 8%, and interest is paid semiannually on June 30 and December 31. The bonds mature in three years. The annual market rate at the date of issuance is 10%, and the bonds are sold for $170,864. Contract Term Market Proceeds Payments rate rate. per year $180,000 8% 3 10% $170,864 3. Prepare a straight-line amortization table for these bonds. Amount of semi-annual discount amortization Semiannual Unamortized Period-End Discount Carrying Value (0) 1/1/2021 (1) 6/30/2021 (2) 12/31/2021 (3) 06/30/2022 5 (4) 12/31/2022 (5) 06/30/2023 B (6) 12/31/2023