Required information Problem 14-4A (Algo) Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below] Legacy issues $720,000 of 6.5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $683,649 when the market rate is 8%. Problem 14-4A (Algo) Part 3 3. Prepare a straight-line amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest whole dollar.) Semiannual Period-End 01/01/2021 Unamortized Discount $ Carrying Value 06/30/2021 12/31/2021 06/30/2022 12/31/2022 36,351 $ 683,649 31.807 688,193 27.263 692.737 22.719 697 281 701.825