! Required Information [The following information applies to the questions displayed below.] Duval Company Issues four-year bonds with a $101,000 par value on January 1, 2021, at a price of $96,990. The annual contract rate is 8%, and Interest is paid semiannually on June 30 and December 31. 1. Prepare a straight-line amortization table for these bonds. (Round your answers to the nearest dollar amount.) Answer is complete but not entirely correct. Semiannual Period-End Unamortized Discount Carrying Value 1/01/2021 $ 4,010 $ 96,990 6/30/2021 3,509 97,491 12/31/2021 3,008 97,992 6/30/2022 2,507 98,493 12/31/2022 2,006 98,994 6/30/2023 1,004 99,996 12/31/2023 503 100,497 6/30/2024 501 100,998 12/31/2024 0 101,499