Diana Inc. issued $100,000 of its 9%, 5-year bonds for $96,149 when the market rate was 10%. The bonds pay interest semi-annually. Prepare an amortization table for the first three payments.

Semiannual Interest Period	Semiannual Interest Expense	Semiannual Interest Payment	Amortization of Discount	Ending Carrying Value
1
2
3

PLEASE NOTE: All whole dollar amounts will be with "$" and commas as needed (i.e. $12,345).