Blossom Company sold $$3,210,000,7\%,10-$year bonds on January $1,2025.$ The bonds were dated January $1,2025,$ and pay interest on January $1.$ The company uses straight$-$line amortization on bond premiums and discounts. Financial statements are prepared annually.

$($a$).$

$($b$)$

Prepare amortization table for issuance of the bonds sold at $101$ for the first three interest payments.

$\backslash$table$[[\backslash$table$[[$Annual$],[$Interest$],[$Periods$]],\backslash$table$[[$Interest to$],[$Be Paid$],[$Issue$],[$date$]],$$