On January 1, 2016, a company issues 3-year bonds with a face value of S200,000 and a stated interest rate of 8% Because the market interest rate is higher than the stated interest rate, the company receives $194,000 for the bond. Required: Fill in the table assuming the company uses the straight-line hand amortization. Period Cash Amortired Interest Bonds Discount on Carrying Ended Paid Discount Expense Payable Bonds Payable Value 01/01/16 12/31/16 12/31/17 12/31/18