Duval Co. issues four-year bonds with a $110,000 par value on January 1, 2019, at a price of $105,895. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31.

1. Prepare a straight-line amortization table for these bonds

Semiannual Period-End	Unamortized Discount	Carrying Value
1/01/2019
6/30/2019
12/31/2019
6/30/2020
12/31/2020
6/30/2021
12/31/2021
6/30/2022
12/31/2022