Prairie Dunes Co. issues bonds dated January 1, 2011, with a par value of $800,000. The bonds annual contract rate is 13%, and interest is paid semiannually on June 30 and December 31. The bonds mature in three years. The annual market rate at the date of issuance is 12%, and the bonds are sold for $819,700.

Prepare an amortization table for these bonds using the effective interest method to amortize the premium.(Make sure that the unamortized premium equals "0" and the Carrying value equals the face value of the bonds in the last period. Bond interest expense in the last period should be calculated as Cash interest paid () Premium amortized. Round your intermediate calculations and final answers to the nearest dollar amount. Omit the "$" sign in your response.)

Semiannual Interest Period-End

(A) Cash Interest Paid

(B) Bond Interest Expense

(C) Premium Amortization

(D) Unamortized Premium

(E) Carrying Value

1/01/2011

$

$

6/30/2011

$

$

$

12/31/2011

6/30/2012

12/31/2012

6/30/2013

12/31/2013

Total

$

$

$