Tano Company issues bonds with a par value of $180,000 on January 1, 2021. The bonds' annual contract rate is 8%, 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 10%, and the bonds are sold for $170,862. 1. What is the amount of the discount on these bonds at issuance? 2. How much total bond interest expense will be recognized over the life of these bonds? 3. Prepare a straight-line amortization table for these bonds. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare a straight-line amortization table for these bonds. Semiannual Unamortized Period-End Discount Carrying Value (0) 01/01/2021 $ 170,862 $ 0 (1) 06/30/2021 7,615 173,908 (2) 12/31/2021 6,092 175,431 (3) 06/30/2022 4,569 176,954 (4) 12/31/2022 3,046 (5) 06/30/2023 (6) 12/31/2023