$On$ January $1,2025,$ Culver Company purchased $$440,000,10\%$ bonds $of$ Aguirre $Co.$ for $$407,614.$ The bonds were purchased $to$

yield $12\%$ interest. Interest $is$ payable semiannually $on$ July $1$ and January $1.$ The bonds mature $on$ January $1,2030.$ Culver Company

uses the effective$-$interest method $to$ amortize discount $or$ premium. $On$ January $1,2027,$ Culver Company sold the bonds for

$$409,094$ after receiving interest $to$ meet its liquidity needs. Prepare the amortization schedule for the bonds.