Pearl Co. sells $429,000 of 1296 bonds on June 1, 2017. The bonds pay interest on December 1 and June 1 . The due date of the bonds is June 1, 2021. The bonds yield 8%. On October 1, 2018, Pearl buys back $128,700 worth of bonds for $134,700 (includes accrued interest) Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end (Round answers to 0 decimal places, e.g. 38,548. Schedule of Bond Discount Amortization Effective-Interest Method Bonds Sold to Yield Cash Paid Interest Expense Discount Amortized Carrying Amount of Bonds Date 12/1/18 12/1/19 6/1/20 12/1/20 6/1/21