Legacy Issues $325,000 of 5%, four-year bonds dated January 1,2020 , that pay Interest semlannually on June 30 and December 31. They are Issued at $292,181 when the market rate is 8%. 3. Prepare a straight-line amortization table for the bonds' first two years. Note: Round your intermedlate and final answers to the nearest whole dollar. Answer is complete but not entirely correct