Oriole Company sold $3,250,000, 9%, 10-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. The company uses straight-line amortization on bond premiums and discounts. Financial statements are prepared annually.

Prepare amortization table for issuance of the bonds sold at 101 for the first three interest payments. Annual Interest Periods Interest to Be Paid Interest Expense to Be Recorded Premium Amortization Unamorti Premiui Issue date $ $ $ $ $ 1 2 3 Prepare amortization table for issuance of the bonds sold at 95 for the first three interest payments. Annual Interest Periods Interest to Be Paid Interest Expense to Be Recorded Discount Amortization Unamorti Discour Issue date $ $ $ $ $ 1 2 3