Imported Autoparts Inc. issued $$180,000$ of $3\%,$ five$-$year bonds at a price of $82$ on January $31,20x1($Note: When

the issue price of bonds is provided, as in this case, you do not need to calculate it yourself; just use the

stated price.$).$ The market interest rate at the date of issuance was $6\%,$ and the standard bonds pay

interest semi$-$annually.

Requirement $1.$ Prepare an effective$-$interest amortization table for the bonds through the first three interest

payments. $($Round your answers to the nearest whole dollar.$)$