Diana Inc. issued $250,000 of its 7%, 5-year bonds for $239,871 when the market rate was 8%. The bonds pay interest semi-annually. Prepare an amortization table for the first three payments. Round intermediate and final answers to whole dollar amount. Cash Interest Payment Jan. 1, Year 11 June 30, Year 1 Dec. 31, Year 1 June 30, Year 2 Interest on Carrying Value Amortization of Discount Carrying Value