On June $1,2024,$ Ivanhoe Bottle Company sold $$3,240,000$ in long$-$term bonds for $$2,841,822.$ The bonds will mature in $10$ years and have a stated interest rate of $8\%$ and a yield rate of $10\%.$ The bonds pay interest annually on May $31$ of each year. The bonds are to be accounted for under the effective$-$interest method.

$($a$)$

Construct a bond amortization table for this problem to indicate the amount of interest expense and discount amortization at each May $31.$ Include only the first four years. $($Round answers to $0$ decimal places, e$.$g$.25,000.)$

$\backslash$table$[[$Date$,$Credit Cash,Debit Interest Expense,Credit Bond Discount Carrying Amount of Bonds$],[6/1/24,,,],[\frac{5}{31}\frac{?}{25},,,],[\frac{5}{31}\frac{?}{27},,,],[\frac{531}{28},,,]]$