On January 1, Twister Enterprises issues $580,000 of 8% 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 9%. National Hydraulics, a supplier of mechanical parts to Twister Enterprises, purchases 30% of the bond issue ($174,000 face amount) at a discount for $157, 991. Complete the first three rows of an amortization table for National Hydraulics