f4 Required information The following information applies to the questions displayed below.) Legacy issues $740,000 of 7.5%, four-year bonds dated January 1, 2017, that pay interest semiannually on June 30 and December 31. They are issued at $680,186 and their market rate is 10% at the issue date. 3. Prepare a straight-line amortization table for the bonds' first two years. Semiannual Period- Unamortized Carrying End Discount Value 01/01/2017 S 59,814 $ 680,186 06/30/2017 12/31/2017 06/30/2018 12/31/2018 5