E$10-14($Algo$)($Supplement $10$A$)$ Recording the Effects of a Discount Bond Issue and First Interest Payment and Preparing a Discount Amortization Schedule $($Straight$-$Line Amortization$)[$LO $10-$S$1]$

$[$The following information applies to the questions displayed below.$]$

On January $1,$ when the market interest rate was $9$ percent, Seton Corporation completed a $$150,000,7$ percent bond issue for $$130,746.$ The bonds pay interest each December $31$ and mature in $10$ years. Seton amortizes the bond discount using the straight$-$line method.

E$10-14($Algo$)$ Part $3$

$3.$ Prepare a bond discount amortization schedule for these bonds. $($Do not round intermediate calculations. Round your answers to the nearest dollar.$)$

$\backslash$table$[[,$Changes During the Period,Ending Bond Liability Balances$],[\backslash$table$[[$Period$],[$Ended$]],$Cash Paid,$\backslash$table$[[$Discount$],[$Amortized$]],\backslash$table$[[$Interest$],[$Expense$]],\backslash$table$[[$Bonds$],[$Payable$]],\backslash$table$[[$Discount$],[$on Bonds$],[$Payable$]],\backslash$table$[[$Carrying$],[$Value$]]],[$Start$,,,,,,],[$Year $1$ End,,,,,,$],[$Year $2$ End,,,,,,$],[$Year $3$ End,,,,,,$],[$Year $4$ End,,,,,,$],[$Year $5$ End,,,,,,$],[$Year $6$ End,,,,,,$],[$Year $7$ End,,,,,,$],[$Year $8$ End,,,,,,$],[$Year $9$ End,,,,,,$],[\backslash$table$[[$Year $10],[$End$]],,,,,,]]$