Grocery Corporation received $$330,425$ for $10\mathrm{.}50$ percent bonds issued on January $1,2021,$ at a market interest rate of $7\mathrm{.}50$ percent.The bonds had a total face value of $$274,000,$ stated that interest would be paid each December $31,$ and stated that they mature in $10$ years. Assume Grocery Corporation uses the straight$-$line method to amortize the bond premium.