Ike issues $200,000 of 9%, three-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $205,239. Their market rate is 8% at the issue date. 3. Prepare an effective interest amortization table for the bonds' first two years. Semiannual Interest Period-End Cash Interest Bond Interest Paid Expense Promium Unamortized Amortization Premium Carrying Value 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019