On January 1, 2011, Kennard Co. issued $200,000, 5%, 10-year bonds, with interest payable on June 30 and December 31 to yield 6%. The bonds were issued for $185,120. Construct the amortization table below for the first and second year (round all answers to the nearest whole number) Date Payment Interest Expense Amortization Book Value Beginning 185,120 I 6/30/2011 12/31/2011