$13$B$.$ On January $1,2025,$ when the market interest rate is $10\%,$ Powell Corporation issues $$240,000$ of $12\%,$ five$-$year bonds payable. The bonds pay interest semiannually. Powell Corporation received $$258,480$ in cash at issuance. Assume interest payment dates are June $30$ and December $31.$

Prepare an effecfive$-$interest amortization method amortization table for the first two semiannual interest periods. $($Round your answers to the nearest whole dollar.$)$