4 Required information Problem 10-5A Straight-Line: Amortization of bond premium and discount LO P1, P2, P3 [The following information applies to the questions displayed below.) Legacy issues $325,000 of 5%, four-year bonds dated January 1, 2017, that pay interest semiannually on June 30 and December 31. They are issued at $292,181 and their market rate is 8% at the issue date. Problem 10-5A Part 3 3. Prepare a straight-line amortization table for the bonds' first two years. Semiannual Period End 01/01/2017 Unamortized Discount Carrying Value es 06/30/2017 12/31/2017 06/30/2018 12/31/20183