Whispering Co. sells $365,000 of 12% bonds on June 1, 2017. The bonds pay interest on December 1 and June 1. The due date of the bonds is June 1, 2021. The bonds yield 8%. On October 1, 2018, Whispering buys back $116,800 worth of bonds for $123,800 (includes accrued interest). 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 0 decimal places, e.g. 38,548.) Schedule of Bond Discount Amortization Effective-Interest Method Bonds Sold to Yield Cash Date Paid Interest Expense 6/1/17 12/1/17 6/1/18 12/1/18 6/1/19 12/1/19 6/1/20 Discount Amortized Carrying Amount of Bonds