30) On January 1, 2019, Eastern Services issued $140,000 of four-year, 9% bonds when the market rate was 8%. The bonds were issued at $144,713. Eastern uses the effective-interest method to amortize the bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. Prepare the amortization table for the first TWO interest payments. (Round your answers to the nearest dollar number.) Cash Paid | Interest | Premium Expense Amortized Carrying Amount Date 1/1/19 6/30/19 12/31/19 16/30/20 12/31/20