On January 1, 2021, Headlands Ltd, issued bonds with a maturity value of $5.15 million for $4,940,910, when the market rate of interest was 8%. The bonds have a contractual interest rate of 7% and mature on January 1, 2026. Interest on the bonds is payable semi-annually on July 1 and January 1 of each year. On January 1, 2021, Cullumber Company, a public company purchased Headlands Ltd. bonds with a maturity value of $1.03 million to earn interest. On December 31, 2021, the bonds were trading at 98. Both companies' year end is December 31. Prepare a bond amortization schedule for Cullumber Company for the first four interest periods. (Round answers to decimal places, eg. 5,275.) Bond Discount Amortization Table Effective Interest Method-Semi-annual Interest Payments 7% Bonds Issued at market rate of 8% (A) Interest Received (B) Interest Revenue Date (C) Discount Amortization Bond Am Jan. 1. 2021 July 1 $ 2021 LUI Jan. 1 2022 IIII DICE IITT July 1. 2022 Jan. 1. 2023