Required information Problem 14-4A Straight-Line: Amortization of bond discount LO P2 The following information applies to the questions displayed below.) Legacy issues $600,000 of 70%, four-year bonds dated January 1, 2019. that pay interest semiannually on June 30 and December 31. They are issued at $541,807 when the market rate is 10% Problem 14-4A Part 3 3. Prepare a straight line amortization table for the bonds' first two years. Carrying Value Semiannual Period. Unamortized End Discount 01/01/2019 06/30/2019 12/31/2019 06/30/2020 12/31/2020