Tano Company issues bonds with a par value of $180,000 on January 1, 2020. The bonds' annual contract rate is 8%, and interest is paid semiannually on June 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 $170,862. What is the amount of the discount on these bonds at issuance? How much total bond interest expense will be recognized over the life of these bonds? Prepare a straight-line amortization table for these bonds