Armstrong General Stores Inc. is authorized to issue $$560,000$ of $7\mathrm{.}4\%,10-$year bonds. On December $31,2020,$ when the market interest rate is $8\mathrm{.}4\%,$ the company issues $$448,000$ of the bonds and receives cash of $$417,379.$ Armstrong General amortizes bonds by the effective$-$interest method. The semi$-$annual interest dates are January $31$ and July $31.$Requirements$1.$ Prepare a bond amortization table for the first four semi$-$annual interest periods$\mathrm{.}2.$ Record issuance of the bonds on December $31,2020,$ and the semi$-$annual interest payments on January $31,2021,$ and July $31,2021.$