Required information [The following information applies to the questions displayed below] Ike issues $190,000 of 13\%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $194,679 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.)