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Hillside issues $ 2 , 6 0 0 , 0 0 0 of 5 % , 1 5 - year bonds dated January 1 ,

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Hillside issues $2,600,000 of 5%,15-year bonds dated January 1,2026, that pay interest semiannually on June 30 and December 31.
The bonds are issued at a price of $3,182,390.
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Prepare the first two years of a straight-line amortization table.
Note: Round your intermediate and final answers to the nearest whole dollar.
\table[[\table[[Semiannual],[Period-End]],\table[[Unamortized],[Premium]],\table[[Carrying],[Value]]],[0101?2026,,],[0630?2026,,],[1231?2026,,],[0630?2027,,],[1231?2027,,]]
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