Robinson company purchased $100,000 of 8% bonds of Evermaster Corporation on January 1, 2013, at a discount, paying $92,278. The market rate was 10% and the interest was compounded semi-annually. Robinson Company sells its investment in Evermaster bonds on July 1, 2017, at 99 3/4.

prepare an amortization table and find out the current book value. Record the sale of Held-to-Maturity