Hernandez Company issued $380,000, 796, 10-year bonds on January 1, 2017, for $407,968. This price resulted in an effective-interest rate of 6% on the bonds. Interest is payable annually on January 1. Hernandez uses the effective-interest method to amortize bond premium or discount. Prepare the schedule using effective-interest method to amortize bond premium or discount of Hernandez Company. (Round answers to 0 decimal places, e.g. 125.) Interest Interest to Interest Expense Premium Unamortized Periods Bond Carrying Value Be Paid to Be Recorded Amortization Premium Issue date