! Required information [The following information applies to the questions displayed below.) Ike issues $160,000 of 13%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $163,940 when the market rate is 12%. 3. Prepare an effective interest amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest whole dollar.) Semiannual Interest Period-End Cash Interest Paid Bond Interest Expense Premium Amortization Unamortized Premium Carrying Value 01/01/2021 06/30/2021 12/31/2021 06/30/2022 12/31/2022