Required information [The following information applies to the questions displayed below.] On January 1 , when the market interest rate was 10 percent, Seton Corporation completed a $140,000,9 percent bond issue for $131,392. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-interest method to amortize the bond discount. Prepare a bond discount amortization schedule for these bonds. (Do not round intermediate calculations. Round your answers to the nearest whole dollar.)