Houston Company issued a $23,000, three-year, 6 percent bond on January 1, 2011. The bond interest is paid each December 31. The bond was sold to yield 5 percent. (Use Table 5 and Table 6) Required: 1. Complete a bond amortization schedule. Use the effective-interest method. (Make sure that the unamortized discount/premium equals to '0' and the Carrying value equals to face value of the bond in the last period. Interest expense in the last period should be calculated as Cash Interest - Premium amortized. Round "PV Factors" to 4 decimal places, intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.) Date Cash Interest Interest Expense Premium Amortization Net Liability Balance 1/1/2011 $ 12/31/2011 $ $ $ 12/31/2012 $ 12/31/2013 $ 2. What amounts will be reported on the income statement and balance sheet at the end of 2011, 2012, and 2013? (Round "PV Factors" to 4 decimal places, intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.)