On January 1, 2017, Diagem Services issued $140,000 of four-year, 9% bonds when the market rate was 8%.  The bonds were issued at $144,713. Diagem uses the effective-interest method to amortize the bond premium. Semiannual interest payments are made on June 30 and December 31 of each year. Prepare the amortization table for the first four interest payments. (Round your answers to the nearest dollar number.)

 

Date	Cash Paid	Interest Expense	Discount Amortized	Carrying Amount
1/1/17
6/30/17
12/31/17
6/30/18
12/31/18