Suniand Company sold $3,280,000, 10%, 10-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. The company uses straight-line amortization on bond premiums and discounts Financial statements are prepared annually Prepare amortization table for issuance of the bonds sold at 101 for the first three interest payments Annual Interest Periods Interest to Be Paid Interest Expense to Be Recorded Premium Amortization Unamortiz Premium Issue $ date $ $ S 1 328000 331280 3280 2 328000 331280 3280 3 328000 331280 3280 Prepare amortization table for issuance of the bonds sold at 96 for the first threr interest Prepare amortization table for issuance of the bonds sold at 96 for the first three interest payments. Annual Interest Periods Interest to Be Pald Interest Expense to Be Recorded Discount Amortization Unamortiz Discoun Issue date $ $ 1 328000 314000 13120 2 328000 314880 13120 3 328000 314500 13120