Tano Company issues bonds with a par value of $180,000 on January 1, 2021. The bonds' annual controct rate is 8%, and interest is paid semiannualy on lune 30 and December 31 . The bonds mature in three years. The annual market rate at the date of issuance is 10%, and the bonds are sold for 5170,864. 3. Prepare a straight-line amortization table for these bonds. Amount of semi-annual discount amortization