On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $180,000, 8 percent bond Issue for $168,447. 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. 3. Prepare a bond discount amortization schedule for these bonds. (Do not round Intermediate calculations. Round your answers to the nearest whole dollar.)