Presented below is the partial bond discount amortization schedule for Gomez Corp. Gomez uses the effective$-$interest method of amortization.

$\backslash$table$[[\backslash$table$[[$Interest$],[$Periods$]],\backslash$table$[[$Interest to Be$],[$Paid$]],\backslash$table$[[$Interest Expense to Be$],[$Recorded$]],\backslash$table$[[$Discount$],[$Amortization$]],\backslash$table$[[$Unamortized$],[$Discount$]],\backslash$table$[[$Bond Carrying$],[$Value$]]],[$Issue date,,,,$$38,609,$$$961,391$