On January 1,2014,Partridge Company issued $50,000 of 6-year bonds with a stated rate of 3%.The market rate at time of issue was 4%,so the bonds were discounted and sold for $47,331.Partridge uses the effective-interest rate of amortization for bond discount.Semiannual interest payments are made on June 30 and December 31 of each year.Please complete the amortization table for the first four interest payments. 
Definitions:
Organizational Culture
The collective principles, convictions, and standards that affect how workers within a company perceive, experience, and act.
Shared Beliefs
Common values or convictions held by a group of people or within an organization.
Behaviour Guide
A set of recommendations or rules designed to influence or direct how individuals act in specific situations.
Resistance to Change
The opposition or pushback encountered when individuals or organizations face alterations in their normal procedures or ways of doing things.
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