Legacy issues $730,000 of 7.0%, four-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. They are issued at $659,199 and their market rate is 10% at the issue date.

I've attached a file that shows the three questions. The part I am having a problem with is figuring out how to fill out an amortization table using the straight line method. I originally thought that I would divide the discount amount $70,801 (730,00 - 659,199) by 8 (4 years * 2 since it's semiannual) to calculate the amount, however it has been shown that it was incorrect. Please let me know how I should be doing this!