On June $30,2020,$ the market interest rate is $4\mathrm{.}5\%.$ Burnaby Enterprises issues $$535,000$ of $5\mathrm{.}5\%,17-$year bonds at $118\mathrm{.}369.$ The bonds pay interest on June $30$ and December $31$ Burnaby amortizes bonds by the effective$-$interest method.

Requirements

Prepare a bond amortization table for the first four semi$-$annual interest periods.

Record issuance of the bonds on June $30,2020,$ the payment of interest at December $31,2020,$ and the semi$-$annual interest payment on June $30,2021.$

Requirement $1.$ Prepare a bond amortization table for the first four semi$-$annual interest periods. $($Round your answers to the nearest whole dollar.$)$