On January 1, 2020, Marin Company purchased 10% bonds having a maturity value of $300,000, for $323,955.30. The bonds provide the bondholders with a 8% yield. They are dated January 1, 2020, and mature January 1, 2025, with interest received on January 1 of each year. Marin Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held-to-maturity category. Prepare a bond amortization schedule. (Round answers to 2 decimal places, e.g. 2,525.25.) Schedule of Interest Revenue and Bond Premium Amortization Effective-Interest Method Cash Received Interest Revenue Premium Amortized Carrying Amc of Bonds Date 1/1/20 $ 30,000 $ $ $ 323 1/1/21 30,000 1/1/22 30,000 1/1/23 30,000 1/1/24 30.000 1/1/25 30,000