Chilliwack General Stores Inc. is authorized to issue $$590,000$ of $8\mathrm{.}2\%,10-$year bonds. On December $31,201,$ when the market interest rate is $9\mathrm{.}2\%,$ the company issues $$472,000$ of the bonds and

receives cash of $$439,739.$ Chilliwack General amortizes bonds by the effective$-$interest method. The semi$-$annual interest dates are January $31$ and July $31.$

Read the requirements.

Requirement $1.$ Prepare a bond amortization table for the first four semi$-$annual interest periods. $($Round your answers to the nearest whole dollar.$)$