Stellar Company sells 8% bonds having a maturity value of $2,290,000 for $2,116,380. The bonds are dated January 1, 2020, and mature January 1, 2025. Interest is payable annually on January 1. Set up a schedule of interest expense and discount amortization under the effective interest method. (Round intermediate calculations to 5 decimal places, e.g. 1.25124 and final answer to 0 decimal places, e.g. 38,548.) Schedule of Discount Amortization Effective-Interest Method Interest Payable Interest Expense Discount Amortized Carrying Amount of Bond Year Jan. 1, 2020 $ $ $ $ Dec. 31. 2020 183200 Dec. 31, 2021 183200 Dec. 31, 2022 183200 Dec. 31, 2023 183200 Dec. 31, 2024 183200