Following are the non$-$strategic investment transactions of Corona Inc:$-$

$2023$

Jan. $1$ Purchased for $$91,145$ an $8\mathrm{.}5\%,$$$86,000$ bond that matures in $20$ years from Hanna Corporation when the market interest rate

was $7\mathrm{.}9\%.$ There was a $$50$ transaction fee included in the above$-$noted payment amount. Interest is paid semiannually

beginning June $30,2023.$ The acquisition was made with intention to hold to maturity.

June $30$ Received interest on the Hanna bond.

July $1$ Paid $$126,633$ for a Trust Inc. bond with a par value of $$131,000$ and a fifteen$-$years term. The bond pays interest

quarterly beginning September $30,2023,$ at the annual rate of $8\mathrm{.}3\%$; the market interest rate on the date of purchase was

$8\mathrm{.}7\%.$ There was a $$50$ transaction fee included in the above$-$noted payment amount.

Sept. $30$ Received interest on the Trust bond.

Dec. $31$ Received interest on the Hanna and Trust bonds.

$31$ The fair values of the bonds on this date equalled the fair values.

Required:

For each of the bond investments, prepare an amortization schedule showing only $2023$ and $2024.($Round your intermediate and

final answers to the nearest whole dollar amount. Enter all the amounts as positive values.$)2.$ Prepare the entries to record the transactions described above. $($Enter all the amounts as positive values. Do not round intermediate calculations and round your final answers to the nearest dollar.$)3.$Show how the investments would be reported on Corona$$s December $31,2023,$ balance sheet. $($Do not round intermediate calculations and round your final answer to the nearest dollar.$)$