Exercise 10-7 (Algo) Straight-Line: Amortization table and bond interest expense LO P2 [The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $102,000 par value on January 1,2021 , at a price of $97,990. The annual contract rate is 9%, and interest is paid semiannually on June 30 and December 31. Exercise 107 (Algo) Part 1 1. Prepare a straight-line amortization table for these bonds. (Round your answers to the nearest dollar amount.)