Duval Co. issues four-year bonds with a $102,000 par value on January 1, 2017, at a price of $97,990. The annual contract rate is 9%, and interest is paid semiannually on June 30 and December 31.

1. Prepare an amortization table for these bonds. Use the straight-line method of interest amortization. (Round your answers to the nearest dollar amount.)

semianual	Unamortized	Carrying
Period-End	Discount	Value
6/1/17
11/30/17
5/31/18
11/30/18
5/31/19
11/30/19
5/31/20
11/30/20
5/31/21