Required information Problem 14-4A (Static) Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below.] Legacy issues $325,000 of 5%, four-year bonds dated January 1 , 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $292,181 when the market rate is 8%. Problem 14-4A (Static) Part 3 3. Prepare a straight-line amortization table for the bonds' first two years. Note: Round your intermediate and final answers to the nearest whole dollar