Ayayai Corp. issued $350,000, 6%, 20-year bonds on January 1, 2017, for $312,921. This price resulted in an effective-interest rate of 7% on the bonds. Interest is payable annually on January 1. Ayayai uses the effective-interest method to amortize bond premium or discount. Prepare the schedule using effective-interest method to amortize bond premium or discount of Ayayai Corp.. (Round answers to 0 decimal places, e.g. 5,250.)

INTEREST PERIODS	INTEREST TO BE PAID	INTEREST EXPENSE TO BE RECORDED	DISCOUNT AMORTIZATION	UNAMORTIZED DISCOUNT	BOND CARRYING VALUE
ISSUE DATE	?	?	?	?	?
1	?	?	?	?	?
2	?	?	?	?	?