Flounder Corp. invested in a three-year, $100 face value 8% bond, paying $90.39. At this price, the bond will yield a 12% return. Interest is payable annually. Prepare a bond discount amortization table for Flounder Corp., assuming Flounder uses the effective interest method required by IFRS. (Round answers to 2 decimal places, e.g. 52.75.) Bond Discount Amortization Table Interest Income Bond Discount Amortization Date Cash Received Amortized Cost of Bond Day 1 $ End Year 1 $ $ $ End Year 2 End Year 3 $ $ $