Need help in part 3

Tano Company issues bonds with a par value of $180,000 on January 1,2021 . The bonds' annual contract rate is 8%, and interest is paid semiannually on June 30 and December 31 . The bonds mature in three years. The annual market rate at the date of issuance is 10%, and the bonds are sold for $170,864. Required: 1. What is the amount of the discount on these bonds at issuance? (Use cells A2 to MS from the given information to complete this question.) (Use cells A2 to M5 from the given information to complete this question. Negative amounts or amounts to be deducted should be input and displayed as negative values.) 3. Prepare a straight-line amortization table for these bonds