On January 1, 2017, Pronghorn Company acquires $230,000of Spiderman Products, Inc.,8% bonds at a price of $202,847. Interest is received on January 1 of each year, and the bonds mature on January 1, 2020. The investment will provide Pronghorn Company a13% yield. The bonds are classified as held-to-maturity.

How to make a 3-year schedule of interest revenue and bond discount amortization, applying the effective-interest method.