The following is an excerpt from Baton Corporation's financial statements: Statement of Financial Position Non-current liabilities: December 31, 2021 5% bonds payable, due December 31, 2030 $7,926,303 The bonds have a face value of $8,000,000 and were issued on December 31, 2020 at 99 to yield 5.1291%. Interest is payable on June 30 and December 31 of each year. Baton uses the effective interest method to amortize bond premium or discount. a) (3 marks) Prepare an amortization table for 2022 and 2023 (up to June 30, 2023):