Duval Company issues four-year bonds with a $111,000 par value on January 1, 2020, at a price of $106,880. The annual contract rate is 8%, and interest is paid semiannually on June 30 and December 31. 1. Prepare a straight-line amortization table for these bonds. Note: Round your answers to the Semiannual Period-End Unamortized Discount Carrying Value 1/01/2020 SA $ 4,130 6/30/2020 3,613 12/31/2020 3,097 6/30/2021 2,581 12/31/2021 2,065 6/30/2022 1,548