On January 1, 2014, a company sells a 3-year bond with a face value of $120,000 and a stated interest rate of 7%. Because the market interest rate is 5%, the company receives $126,535 for the bond. The company uses the effective interest method of amortization. Fill in Table A. Fill in Table B assuming the market interest rate is 9%, and the company received only $113,926 for the bond and the company uses the effective-interest method. (Round your answers to the nearest whole dollar.)

Table A

Period Ended-Cash Paid-Interest Expense-Amortized Premium-Bonds Payable-Premium on BondsPayable

01/01/2014

12/31/2014

12/31/2015

12/31/2016

Table B

Period Ended-Cash Paid-Interest Expense-Amortized Premium-Bonds Payable-Premium on BondsPayable

01/01/2014

12/31/2014

12/31/2015

12/31/2016