[The following information applies to the questions displayed below.] On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $230,000, 8 percent bond issue for $215,238. The bonds pay interest each December 31 and mature in 10 years. Seton amortizes the bond discount using the straight-line method. 3. Prepare a bond discount amortization schedule for these bonds. (Do not round intermediate calculations. Round your answers to the nearest dollar.) Changes During the Period Ending Bond Liability Balances Period Ended Cash Paid Discount Amortized Interest Expense Bonds Payable Discount on Bonds Payable Carrying Value Start 230,000 14,762 215,238 Year 1 End 18,400 230,000 230,000 Year 2 End 18,400 230,000 230,000 Year 3 End 18,400 230,000 230,000 Year 4 End 18,400 230,000 230,000 Year 5 End 18,400 230,000 230,000 Year 6 End 18,400 230,000 230,000 Year 7 End 18,400 230,000 230,000 Year 8 End 18,400 230,000 230,000 Year 9 End 18,400 230,000 230,000 Year 10 End 18,400 230,000 0 230,000