Required information. [The following information applies to the questions displayed below.) Legacy issues $650,000 of 5.0%, four-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $584,361 when the market rate is 8% 3. Prepare a straight-line amortization table for the bonds' first two years. Semiannual Period Unamortized End 01/01/2019 Canying Discount Value 06/30/2019 12/31/2019 06/30/2020 12/31/2020