Presented here is a partial amortization schedule for Alicante Company who sold 100,000, five year 10% bonds on January 1, 2022 for 108,000 and uses annual straight-line amortization.

	BOND AMORTIZATION SCHEDULE
Interest Period	Interest Paid	Interest Expense	Premium Amortization	Unamortized Premium	Bond Carrying Value
January 1, 2022				8,000	108,000
January 1, 2023	10,000	2,000	(iii)	(iv)	(v)

Fill in (i), (ii), (iii), (iv), and (v) cells.