Rockfish Company purchased a 5-year, $ 200,000 bond with a 6% coupon interest rate and a 5% yield on December 31, 2018. The coupon is received annually on December 31 starting with December 31, 2019. The fair value of the bond is presented below: 12/31/19 $ 194,500 12/31/20 $ 206,000 12/31/21 $ 203,000 Required: (a) Complete the amortization schedule