Required information [The following information applies to the questions displayed below.] Legacy issues $325.000 of 5%, four-year bonds dated January 1,2021 , 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.)