Old Home, Inc. on January 1, Yr1, issued the following bond. The company’s amortization schedule appears below: Date Cash Flow Interest Expense Amortized Discount Bond Discount Book Value of Bond Fair Value 1/1/Yr1 $16,158 ? 6/30/Yr1 ? $11,692 $1,692 $14,466 $235,534 $240,000 12/31/Yr1 ? $11,777 $1,777 $12,689 $237,311 $242,000 6/30/Yr2 ? $11,866 $1,866 $10,824 $239,176 $244,000 12/31/Yr2 ? $11,959 $1,959 $ 8,865 $241,135 $246,000 6/30/Yr3 ? $12,057 $2,057 $ 6,808 $243,192 $248,000 12/31/Yr3 ? $12,160 $2,160 $ 4,649 $245,351 $250,000 6/30/Yr4 ? $12,268 $2,268 $ 2,381 $247,619 $252,000 12/31/Yr4 ? $12,381 $2,381 $ 0 ? $254,000