On January $1,2025,$ Splish Company purchased $9\%$ bonds having a maturity value of $$330,000$ for $$357,062\mathrm{.}64.$ The bonds provide

the bondholders with a $7\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of

each year. Splish Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified

in the held$-$to$-$maturity category. Prepare a bond amortization schedule.