Blossom Company sells 10% bonds having a maturity value of $1,900,000 for $1,763,025. The bonds are dated January 1,2020 , and mature January 1, 2025. Interest is payable annually on January 1. Set up a schedule of interest expense and discount amortization under the straight-line method. (Round answers to 0 decimal places, e.g. 38,548.)