Required information [The following information applies to the questions displayed below) of 4 Legacy issues $325,000 of 5%, four-year bonds dated January 1, 2020, that pay interest semiannually on June 30 and December 31. They are issued at $292,181 when the market rate is 8%. 3. Prepare a straight-line amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest whole dollar.) Sk t ces Semiannual Period-End Unamortized Discount Carrying Value 01/01/2020 06/30/2020 12/31/2020 06/30/2021 12/31/2021