Duval Company issues four-year bonds with a $119,000 par value on January 1, 2021, at a price of $114,840. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31. Exercise 10-7 (Algo) Part 1 1. Prepare a straight-line amortization table for these bonds. (Round your answers to the nearest dollar amount.)