Create a bond amortization table using the example given for the following question.

On February 1, 2018, Wolf Inc. issued 10% bonds dated February 1, 2018, with a face amount of $200,000. The bonds sold for $239,588 and mature in 20 years. The effective interest rate for these bonds was 8%. Interest is paid semiannually on July 31 and January 31. Wolf's fiscal year is the calendar year. Wolf uses the effective interest method of amortization.

Ex.

Bond Life Periods Face % MV% MV%per period Face Interest PV Bond 100000 4 8 0.09 0.1 0.05 4500 $96,768 Cash Interest Effect Int Amort Disc Bal Date Amort Cost $96,768 $97,107 $97,462 $97,835 $98,227 $98,638 $3,232 $2,893 $2,538 $2,165 $1,773 $1,362 7/1/2018 12/31/2018 7/1/2019 12/31/2019 7/1/2020 12/31/2020 $4,500 $4,838 $338 $4,500 $4,855 $355 4,500 $4,873 $373 $4,500 $4,892 $392 S4,500 $4,911 $411