Please don't just put the numbers, put your answer as what you would input into excel. Example "=(A5-J3)"

Required: 1. What is the amount of the discount on these bonds at issuance? (Use cells A2 to M5 from the given information to complete this question.) Total Bond Interest Expense Over Life of Bonds: Amount repaid: payments of Par value at maturity Total repaid Less amount borrowed Total bond interest expense 3. Prepare a straight-line amortization table for these bonds. Amount of semi-annual discount amortization \begin{tabular}{|lc|c|c|} \hline & SemiannualPeriod-End & \multicolumn{1}{c|}{UnamortizedDiscount} & Carrying Value \\ \hline(0) & 1/1/2021 & & \\ \hline(1) & 6/30/2021 & & \\ \hline(2) & 12/31/2021 & & \\ \hline(3) & 06/30/2022 & & \\ \hline(4) & 12/31/2022 & & \\ \hline(5) & 06/30/2023 & & \\ \hline(6) & 12/31/2023 & & \\ \hline \end{tabular}