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 $ 3,940 $ 163,940 $ 01/01/2021 06/30/2021 12/31/2021 06/30/2022 10,400 10.400 10,400 10,400 12/31/2022