On January 1, 2022, Sheffield Corporation issued $1,760,000 face value, 8%, 10-year bonds at $1,647,049. This price resulted in an effective-interest rate of 9% on the bonds. Sheffield uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest January 1. Prepare an amortization table through December 31, 2024 (three interest periods) for this bond issue. (Round answers to O decimal places, e.g. 125.) SHEFFIELD CORP. Bond Discount Amortization Effective-Interest Method-Annual Interest Payments Annual Interest Periods Interest to Be Paid Interest Expense to Be Recorded Discount Amortization Unamortized Discount Bond Carrying Value Issue date $ 112951 1647049 140800 148234 7434 140800 148234 7434 140800 148234 7434