On January 1, Twister Enterprises issues $540,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. The market interest rate on the issue date is 7%. National Hydraulics, a supplier of mechanical parts to Twister Enterprises, purchases 25% of the bond issue ($135,000 face amount) at a discount for $120,585.

1. Complete the first three rows of an amortization table for National Hydraulics. (Round your intermediate calculations to the nearest whole dollar.