Sheridan Corporation issued $125,000 of 9% term bonds on January 1, 2023, that are due on January 1, 2028, with interest payable each July 1 and January 1. Because the investors required an effective interest rate of 10%, they paid $120,174 for the $125,000 of bonds. The company uses the effective interest method to calculate the amortization of the bond discount. Prepare an amortization schedule.