Bramble Co. sells $511,000 of 10% bonds on March 1, 2020. The bonds pay interest on September 1 and March 1 . The due date of the bonds is September 1, 2023. The bonds yield 12%. Give entries through December 31,2021. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to 0 decimal places, eg. 38,548 .)