WIFFM Corporation Issued $400,000 of 8%,five-Year Bonds

WIFFM Corporation issued $400,000 of 8%,five-year bonds.The bonds are dated and sold on February 1,2017.Interest payment dates are February 1 and August 1.On the issue date,the market interest rate is 6%,resulting in the bonds being sold for $432,119.The company uses the effective-interest method of amortization.Prepare the effective interest amortization schedule (round to the nearest dollar_for this bond using the following template:
$$\begin{array} { | c | c | c | c | c | c | } \hline&&&&\text { Unamortized}\\&&&&\text { Discount /}\\\text { Semiannual } & & & \text { Amortization } & \text { Premium } & \text { Bond } \\\text { Interest } & \text { Interest } & \text { Interest } & \text { Discount/ } & \text { Account } & \text { Carrying } \\\text { Period } & \text { Payment } & \text { Expense } & \text { Premium } & \text { Balance } & \text { Amount }\\\hline \text { Issue Date: } & & & & & \\\hline 1 & & & & & \\\hline 2 & & & & & \\\hline 3 & & & & & \\\hline 4 & & & & & \\\hline 5 & & & & & \\\hline 6 & & & & & \\\hline 7 & & & & & \\\hline 8 & & & & & \\\hline 9 & & & & & \\\hline 10 & & & & & \\\hline\end{array}$$