Oak Branch Inc. issued $100,000 of 5%, 10-year bonds when the market rate was 4%. They received $106,983. Interest was paid semi-annually. Prepare an amortization table for the first three payments.

Semiannual Interest Period	Semiannual Interest Expense	Semiannual Interest Payment	Amortization of Discount	Ending Carrying Value
1
2
3

PLEASE NOTE: All whole dollar amounts will be with "$" and commas as needed (i.e. $12,345).