Legacy issues $325,000 of 5% , four-year bonds dated January 1, 2017, that pay interest semiannually December 31. They are issued at $292,181 and their market rate is 8% at the issue date. on June 30 and 3. Prepare a straight-line amortization table for the bonds' first two years. Semiannual Period- End Unamortized Discount Carrying Value 32,819 $ 292,181 01/01/2017 06/30/2017 28,717 24,614 12/31/2017 06/30/2018 20,512 12/31/20183 16,410