Novak Company sold $1,000,000, 5 year, 5% bonds on January 1, 2020 for $975.000. The company uses straight-line amortization. Complete the following bond amortization schedule for 2020 and 2021. Interest Periods Interest to Be Paid Interest Expense to Be Recorded Discount Amortization Unamortized Discount Bond Carrying Value January 1, 20205 January 1, 2021