Legacy issues $660,000 of 5.5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $604,461 when the market rate is 8%.

Prepare an effective interest amortization table for the bonds' first two years.

\begin{tabular}{|c|l|l|l|l|l|} \hline SemiannualInterestPeriod-End & Cash Interest Paid & BondInterestExpense & DiscountAmortization & UnamortizedDiscount & Carrying Value \\ \hline 01/01/2021 & & & & & \\ \hline 06/30/2021 & & & & & \\ \hline 12/31/2021 & & & & & \\ \hline 06/30/2022 & & & & & \\ \hline 12/31/2022 & & & & & \\ \hline \end{tabular}