Carla Vista Electric sold $$3,950,000,10\%,10-$year bonds on January $1,2022.$ The bonds were dated January $1$ and pay interest annually on January $1.$ Carla Vista Electric uses the straight$-$line method to amortize bond premium or discount. The bonds were sold at $103.$

$($a$).$

$(b{)}^{+}$

Prepare a bond premium amortization schedule for the first $4$ interest periods.