Preparing a Bond Amortization Table (Straight Line) On January 1, 2025, Distel Company borrowed $27,200 by issuing 3-year, 8.5% bonds with a face amount of $25,000. Interest is paid annually on December 31. Required: Prepare an amortization table. If an amount box does not require an entry, leave it blank and if the answer is zero, enter "0". Round to the nearest dollar and if necessary, round final year to amortize full amount of premium. Distel Company Amortization Table Cash Interest Premium on (Debit) Premium on Balance Payment Expense Bonds Payable Bonds Payable Carrying Value (Credit) (Debit) Period At issue 12/31/25 12/31/26 12/31/27