Vaughn Co. sells $451,000 of 8% bonds on March 1, 2020. The bonds pay interest on September 1 and March 1. The due date of the bonds is September 1, 2023. The bonds yield 12%. Give entries through December 31, 2021. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to O decimal places, e.g. 38,548.) Schedule of Bond Discount Amortization Effective-Interest Method Bonds Sold to Yield Cash Interest Date Paid: Expense 1/1/20 $ $ 9/1/20 1/1/21 /1/21 V/1/22 /1/22 V/1/23 11/23 Carrying Discount Amount of Amortized Bonds $