On January 1, 2020, Splish Company acquires $140,000 of Spiderman Products, Inc., 10% bonds at a price of $136,579. Interest is received on January 1 of each year, and the bonds mature on January 1, 2023. The investment will provide Splish Company a 11% yield. The bonds are classified as held-to-maturity. Prepare a 3-year schedule of interest revenue and bond discount amortization, applying the straight-line method.