Discount$-$Mart issues $$15$ million in bonds on January $1,2024.$ The bonds have a nine$-$year term and pay interest semiannually on June $30$ and December $31$ each year. Below is a partial bond amortization schec for the bonds:

$\backslash$table$[[$Date$,$Cash Paid,$\backslash$table$[[$Interest$],[$Expense$]],\backslash$table$[[$Increase in$],[$Carrying Value$]],\backslash$table$[[$Carrying$],[$Value$]]],[\frac{01}{01}\frac{?}{2024},,,,$$$13,491,137$