Sandhill Co. sold $3,300,000, 7%, 10-year bonds on January 1, 2017. The bonds were dated January 1, 2017, and pay interest on January 1. The company uses straight-line amortization on bond premiums and discounts. Financial statements are prepared annually.

(B) Prepare amortization table for issuance of the bonds sold at 104 for the first three interest payments.

Prepare amortization table for issuance of the bonds sold at 97 for the first three interest payments.