How to fill in the effective-interest amortization table for bonds?? Please explain the reasoning behind each calculation. Can you also explain what price at 83 means? Thanks in advance!

Universal Autoparts Inc. issued $140,000 of 4%, 10-year bonds at a price of 83 on January 31, 2017. The market interest rate at the date of issuance was 6%, and the standard bonds pay interest semi-annually. 1. Prepare an effective-interest amortization table for the bonds through the first three interest payments. 2. Record Universal's issuance of the bonds on January 31, 2017, and payment of the first semi-annual interest amount and amortization of the bonds on July 31, 2017. Explanations are not required 1. Prepare an effective-interest amortization table for the bonds through the first three interest payments. (Round your answers to the nearest whole dollar.) Universal Autoparts Amortization Table Interest Payment (2% of Maturity Value) Interest Expense (3% of Preceding Bond Carrying Amount) Bond Discount Amortization (B -A) Bond Discount Account Balance (Preceding D C) ($140,000 - D) Bond Semi-annual Interest Date Jan 31, 2017 July 31, 2017 Jan 31, 2018 July 31, 2018 Carrying Amount