On January 1, 2016, Everly Bottle Company sold $3,200,000 in long-term bonds for $2,831,300. The bonds will mature in 10 years and have a stated interest rate of 8% and a yield rate of 10%. The bonds pay interest annually on December 31 of each year. The bonds are to be accounted for under the effective-interest method. Construct a bond amortization table for this problem to indicate the amount of interest expense and discount amortization at each December 31. Include only the first four years. Make sure all columns and rows are properly labeled.