Cullumber Ltd. issued $0.78 million of 5-year, 4% bonds dated May 1, 2021, for $815,967 when the market interest rate was 3%. Interest is paid semi-annually on May 1 and November 1. Prepare an amortization schedule for the first three interest payments. (Round answers to 0 decimal places, e.g. 5,275.) CULLUMBER LTD. Bond Premium Amortization Table Effective Interest Method-Semi-Annual Interest Payments 4% Bonds Issued at market rate of 3% Date Interest Payment Interest Expense Premium Amortization Bond Amortized Co: May $ $ $ $ 1, 2021 Nov. 1, 2021 May 1, 2022 Nov. 1, 2022