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Exercise $9-14($Algo$)$ Record bonds issued at a discount and related semiannual interest $($LO$9-5)$

$[$The following information applies to the questions displayed below.$]$

On January $1,2024,$ White Water issues $$580,000$ of $5\%$ bonds, due in $15$ years, with interest payable semiannually on

June $30$ and December $31$ each year.

Assuming the market interest rate on the issue date is $6\%,$ the bonds will issue at $$523,161.$

Exercise $9-14($Algo$)$ Part $1$

Complete the first three rows of an amortization schedule. $($Round your final answers to the nearest whole dollar.$)$