Please explain how to find the interest expense and the discount amortized.

Blue Company sells 9% bonds having a maturity value of $1,860,000 for $1,658,860. The bonds are dated January 1, 2020, and mature January 1, 2025. Interest is payable annually on January 1. Set up a schedule of interest expense and discount amortization under the straight-line method. (Round answers to 0 decimal places, e.g. 38,548.) Schedule of Discount Amortization Straight-Line Method Interest Expense Cash Paid Discount Amortized Carrying Amount of Bonds Year Jan. 1, 2020 $ 201,140 1,658,860 Jan. 1, 2020 167,400 149,297 18,103 1,640,757 Jan. 1, 2021 167,400 147,668 19,732 1,621,025 Jan. 1, 2022 167,400 145,892 21,508 1,599,517 Jan. 1, 2023 167,400 143,957 23,443 1,576,074 Jan. 1, 2024 167,400 141,847 25,553 1,550,521