Martinez Corp. invested in a three-year, $100 face value 8% bond, paying $90.39. At this price, the bond will yield a 12% return. Interest is payable annually.

Prepare a bond discount amortization table for Martinez Corp., assuming Martinez uses the effective interest method required by IFRS. (Round answers to 2 decimal places, e.g. 52.75.) Bond Discount Amortization Table Date Cash Received Interest Income Bond Discount Amortization Amortized Cost of Bond Day 1 End Year 1 $ End Year 2 End Year 3