Vino Company raised capital to build a new frillabator factory in Donut Plaines, Iowa, and issued $200,000,000 of 20-year, 5.0% notes on October 1, 2019. The entire issue sold out on opening day, even after the firm's financial advisors adjusted the note price because of favorable news about firm prospects. The notes were priced to yield 4.5% when held to maturity.

Prepare an Amortization Schedule for the Premium. At maturity, the Premium s/b equal to zero. You will need to adjust the final payment so the carrying value of the bonds equals $200 million.