On January $1,2021,$ Flounder Ltd$.$ paid $$284,015\mathrm{.}35$ for $12\%$ bonds of Variation Ltd$.$ with a maturity value of $$264,000.$ The bonds

provide the bondholders with a $10\%$ yield. They are dated January $1,2021,$ mature on January $1,2026,$ and pay interest each

December $31.$ Flounder acquired the bond investment as part of its portfolio of trading securities and it accounts for the bonds at FV$-$

NI$,$ following IFRS. At December $31,2021,$ Flounder's year end, the bonds had a fair value of $$282,200\mathrm{.}00.$

During $2022,$ the economic outlook related to Variation's primary business took a major downturn, so that Variation's debt was

downgraded. By the end of $2022,$ the bonds were priced at $85\mathrm{.}5,$ and at December $31,2023,$ they were selling in the market at $87.$

Conditions reversed in $2024$ and the outlook for Variation significantly improved, leaving its bonds with a fair value of $99\mathrm{.}5$ at

December $31,2024.$

$($a$)$

Prepare a bond amortization table for the four$-$year period ended December $31,2024.($Round answers to $2$ decimal places, e$.$g$.$

$52\mathrm{.}75.)$

List of Accounts