On January 1,2013,Diab Services issued $140,000 of 4-year bonds with a stated rate of 9%.The market rate at time of issue was 8%,so the bonds were issued at a premium and sold for $144,758.Diab uses the effective-interest method to amortize bond premium.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:
Least Squares Regression
A statistical method for estimating the relationships among variables by minimizing the square differences between observed and predicted values.
Multiple Regression
A statistical technique that analyzes the relationship between a dependent variable and multiple independent variables to predict outcomes.
Cost Estimation Methods
Various approaches used to predict the future costs associated with a project or product, including empirical cost inference, parametric modeling, and analogical estimation.
Regression Analysis
A statistical method used for estimating the relationships among variables.
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