Required information Exercise 9-14B Record bonds issued at a discount and related annual interest (LO9-5) [The following information applies to the questions displayed below.] On January 1, Year 1, a company issues $490,000 of 5% bonds, due in 15 years, with interest payable annually on December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $442,412. ercise 9-14B Part 1 quired: Omplete the first three rows of an amortization schedule. (Round your final answers to the nearest whole dollar.)