Ike issues $180,000 of 11%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $184,565. When the market rate is 10%. . Prepare an effective interest amortization table for the bonds' first two years. Semiannual Interest Cash Interest Bond Interest Paid Expense Premium Amortization Unamortized Period-End Premium Carrying Value 01/01/2019 06/30/2019 12/31/2019 06/30/2020 12/31/2020