Ayayai Corp. invested in a three-year, $100 face value, 9% bond paying $95.11. At this price, the bond will yield a 11% return. Interest is payable annually. Ayayai uses the amortized cost model of accounting for investments. (a) Prepare a bond discount amortization table for Ayayai, assuming Ayayai uses the effective interest method required by IFRS. (Round answers to 2 decimal places, e.g. 52.75.) Bond Discount Amortization Table Bond Discount Amortization Amortized Cost of Date Cash Received Interest Income Day 1 End Year $ $ 1 End Year 2 End Year 3 $ $