Ike issues $100,000 of 13%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $102,462. When the market rate is 12%. 3. Prepare an effective interest amortization table for the bonds' first two years. Bond Interest Expense Premium Amortization Unamortized Premium Carrying Value $ 102,462 Semiannual Cash Interest Interest Paid Period-End 01/01/2019 06/30/2019 | $ 6,500 12/31/2019 6,500 06/30/2020 6,500 12/31/2020 6,500