Brief Exercise 9-5:3 Bonds Issued at a Discount (Effective Interest) Roman Corporation decided to issue long-term debt in order to pay off its short-term obligations. On January 1, 2021, Roman issued $900,000 in 7% bonds (payable on December 31, 2030) at 87. Interest is paid on June 30 and December 31 . The market rate of interest is 9%. Required Prepare the amortization table through December 31, 2022, using the effective interest rate method. If an amount box does not require an entry, leave it blank and if the answer is zero, enter "o. If required, round your answers to the nearest whole dollar. Roman Corporation Amortization Table