On January 1, 2016, Hart Company issued bonds with a face value of $118,000, a stated rate of interest of 11 percent, and a five-year term to maturity. Interest is payable in cash on December 31 of each year. The effective rate of interest was 10 percent at the time the bonds were issued. The bonds sold for $122,473. Hart used the effective interest rate method to amortize the bond premium. a. Prepare an amortization table from 2017-2020