Required information [The following information applies to the questions displayed below.] On January 1, when the market interest rate was 8 percent, Seton Corporation completed a $220,000, 7 percent bond issue for $205,240. The bonds pay interest each December 31 and mature in 10 years. Seton amortizes the bond discount using the straight-line method. Prepare a bond discount amortization schedule for these bonds. (Do not round intermediate calculations. Round your answers to the nearest dollar.)