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Legacy issues $660,000 of 5.5%, four-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at

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Legacy issues $660,000 of 5.5%, four-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $648,412, and their market rate is 6% at the issue date. 3. Prepare a straight-line amortization table for the bonds' first two years. (Round your answers to the nearest whole dollar amount.) Semiannual Interest Unamortized Period-End Discount Carrying Value 01/01/2018 06/30/2018 12/31/2018 06/30/2019 12/31/2019

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