Lesney Inc issued		$1,000,000	4%	5	year bonds on December 31, 2021.
The current market rate is			6%	The corporation uses the effective interest
amortization method. Interest is payable semiannually on June 30 and December 31.
Prepare an amortization schedule for the first five payment periods using the format shown below:
Period Ending	Cash Interest paid	Period Interest Expense	Discount/Premium Amortized	Unamortized Discount	Carrying Value
12/31/2021
6/30/2022
12/31/2022
6/30/2023
12/31/2023
6/30/2024
12/31/2024
6/30/2025
12/31/2025