$13$B$.$ On January $1,2024,$ when the market interest rate is $10\%,$ Powell Corporation issues $$190,000$ of $12\%,$ five$-$year bonds payable. The bonds pay interest semiannually. Powell Corporation received $$204,668$ in cash at issuance. Assume interest payment dates are June $30$ and December $31.$

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

$\backslash$table$[[,\backslash$table$[[$Interest$],[$Expense$]],$Amortized,$\backslash$table$[[$Carrying$],[$Amount$]]],[\frac{01}{01}\frac{?}{2024},,,],[\frac{06}{30}\frac{?}{2024},,,],[\frac{12}{31}\frac{?}{2024},,,]]$