Required information [The following information applies to the questions displayed below) Legacy issues $325,000 of 5%, four-year bonds dated January 1, 2019, 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. Carrying Value Semiannual Period: Un amortized End Discount 01/01/2019 06/30/2019 12/31/2019 06/30/2020 12/31/2020