Fill out the following chart:

Winner Ltd. is authorized to issue $ 6 comma 750 comma 000 of 3 ?percent, 10-year bonds. On January? 2, 2020?, the contract? date, when the market interest rate is 4 ?percent, the company issues $ 5 comma 400 comma 000 of the bonds and receives cash of $ 4 comma 958 comma 511. Interest is paid on June 30 and December 31 each year.

(comma = ,)

Requirement 1. Prepare an amortization table for the first four semi-annual interest periods. Winner Lid. amortizes bond discounts by the effective-interest method. (Round your answers to the nearest whole dollar.) Winner Ltd. Amortization Table A B C D E Interest Interest Expense Unamortized Payment (2.0% of Discount Discount Account Bond Carrying Semi-annual (1.5% of Preceding Bond Amortization Balance Amount Interest Period Maturity Values) Carrying Amount) (B - A) (D - C) ($5,400,000 - D) Jan. 2, 2020 Jun. 30, 2020 Dec. 31, 2020 Jun. 30, 2021 Dec. 31, 2021