Tano Company issues bonds with a par value of $99,000 on January 1, 2021. The bonds' annual contract rate is 6%, 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 8%, and the bonds are sold for $93,809. Prepare a straight-line amortization table for these bonds. Prepare a straight-line amortization table for these bonds. Note: Round your intermediate calculations to the nearest dollar amount. Semiannual Period-End Unamortized Discount Carrying Value (0) 01/01/2021 $5,191 (1) 06/30/2021 (2) 12/31/2021 (3) 06/30/2022 (4) 12/31/2022 (5) 06/30/2023 (6) 12/31/2023