Required information [The following information applies to the questions displayed below.] Legacy issues $620,000 of 9.5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $571,867 when the market rate is 12%. 3. Prepare a straight-line amortization table for the bonds' first two years. Note: Round your intermediate and final answers to the nearest whole dollar