Required information [The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $114,000 par value on January 1,2020 , at a price of $109,870. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31 . 1. Prepare a straight-line amortization table for these bonds. Note: Round your answers to the nearest dollar amount