ABC Company issued $600,000 of 10% 4-year bonds when market interest rates are 8%, annual. The bonds pay interest semiannually on July 1 and January 1. The proceeds of the bond issuance were $496,560. Create an amortization table for this bond that provides information for each semi-annual period including the value of the bond, the cash payment to investors, interest expense, and the change in value of the discount or premium.