On January 1, Year 1, Parker Company issued bonds with a face value of $55,000, a stated rate of interest of 13 percent, and a five-year term to maturity. Interest is payable in cash on December 31 of each year. The effective rate of interest was 15 percent at the time the bonds were issued. The bonds sold for $51,313. Parker used the effective interest rate method to amortize the bond discount. Note: Round your Intermedlate calculations and final answers to the nearest whole dollar amount. Required a. Prepare an amortization table