Accounting for long term liabilities 4

Required information [The following informotion opplies to the questions displayed below.] Legacy issues $670,000 of 6.0%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $624,896 when the market rate is 8%. 3. Prepare a straight-line amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest whole dollar.)