On January 1, 2016, a Joes Landscaping, Inc. sells a 3-year bond with a face value of $80,000 and a stated interest rate of 8%. Because the market interest rate is 6%, the company receives $84,277 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 10%, and Joes received only $76,021 for the bond and the company uses the effective-interest method. Table A Period Ended Cash Paid Interest Expense Amortized Premium Carrying Value 01/01/2016 12/31/2016 12/31/2017 12/31/2018 Table B Period Ended Cash Paid Interest Expense Amortized Discount Carrying Value 01/01/2016 12/31/2016 12/31/2017 12/31/2018