on january 1, 2013 diab services issued $140,000 of 4-year bonds with a stated rate of 9%. the market rate at time of issue was 8%, so the bonds were issued at a premium and sold for $144,758. diab uses the effective-interest method to amortize bond premium. semiannual interest payments are made on june 30 and december 31 of each year. please complete the amortization table for the first four payments.
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