Diana Inc. issued $200,000 of its 9%, 5-year bonds for $192,288 when the market rate was 10%. The bonds pay interest semi-annually. Prepare an amortization table to the first three payments. Round intermediate and final answers to whole dollar amount. Cash Interest Interest on Amortization of Payment Carrying Value Discount Carrying Value Jan, 1Year 1 June 30, Year 1 Dec. 31, Year 1 June 30, Year 2