On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $230,000, 8 percent bond issue for $215,238. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-interest method to amortize the bond discount.

rev: 04_29_2019_QC_CS-166541

3. Prepare a bond discount amortization schedule for these bonds. (Do not round intermediate calculations. Round your answers to the nearest dollar.)