Goal Ltd$.$ is authorized to issue $$3,000,000$ of $5\%,10-$year bonds payable. On December $31,2021,$ when the market interest rate is $8\%,$ the company issues $$2,400,000$ of the bonds. Goal amortizes bond discount using the effective$-$interest method. The semiannual interest dates are June $30$ and December $31.$

Read the requirements.

The issue price of the bonds is $1,910,748$

Requirement $2.$ Prepare a bond amortization table for the first year of the bonds. $($Round your answers to the nearest whole dollar.$)$

$\backslash$table$[[\backslash$table$[[$Goal Ltd$.],[$Amortization Table$]]],[$Semiannual$,$Interest,Interest,Discount,Discount Account,Bond Carrying$],[$Interest Date,Payment,Expense,Amortization,Balance,Amount$],[$Dec $31,2021],[$Jun $30,2022],[$Dec $31\mathrm{.}2022,60,000,,,,]]$