show the calculation

Now fill in the table below assuming the company received only $190,000 for the bond and used the straight-line method of amortization. (Again, a 3-year bond with face value of $200,000 and a stated interest rate of 8%). Period Ended 01/01/11 (A) Cash Paid (B) Amortized Discount (C)= (A + B) Interest Expense (D) Bonds Payable (E) Discount on Bonds Payable (F)= (D-E) Carrying Value 12/31/11 12/31/12 12/31/13