Culver Company sells $10\%$ bonds having a maturity value of $$5,100,000$ for $$5,959,322.$ The bonds are dated January $1,2020,$ and mature January $1,2025.$ Interest is payable annually on

January $1.$

Set up a schedule of interest expense and premium amortization under the straight$-$line method. $($Round answers to $0$ decimal places, e$.$g$.38,548.$