Metlock Co. sells $397,000 of 12% bonds on June 1, 2017. The bonds pay interest on December i and June 1. The due date of the bonds is June 1, 2021. The bonds yield 8%. On October l, 2018, Mctlock buys back $127, 040 worth of bonds for 5132, 040 (includes accrued interest). Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest rates and at year-end. (Round answers to decimal places, e.g. 38, 548.)