On January 1, 2020, Larkspur Inc. issued $580,000 of 4-year, 4% bonds to yield a market interest rate of 5%. Interest is paid every quarter on January 1, April 1, July 1, and October 1. Larkspur has a calendar year end.

Prepare a bond amortization schedule for the first two years (8 interest periods). (Round answers to 0 decimal places, e.g. 5,276.)

LARKSPUR INC. Bond Discount Amortization Schedule Effective-Interest Method
Semi-Annual Interest Period		Interest Payment		Interest Expense		Amortization		Bond Amortized Cost
Issue Date, Jan. 1, 2020								$
Apr. 1, 2020		$		$		$		$
Jul. 1, 2020
Oct 1, 2020
Dec. 31, 2020 (accrual)
Apr. 1, 2021
Jul. 1, 2021
Oct 1, 2021
Dec. 31, 2021 (accrual)