Legacy issues $$325,000$ of $5\%,$ four$-$year bonds dated January $1,2021,$ that pay interest semiannually on June $30$ and December $31.$ They are issued at $$292,181$ when the market rate is $8\%.$

$3.$ Prepare a straight$-$line amortization table for the bonds' first two years.

Note: Round your intermediate and final answers to the nearest whole dollar.

$\backslash$table$[[$Semiannual Period$-$End,$\backslash$table$[[$Unamortized$],[$Discount$]],$Carrying Value$],[\frac{01}{01}\frac{?}{2021},,],[\frac{06}{30}\frac{?}{2021},,],[\frac{12}{31}\frac{?}{2021},,],[\frac{06}{30}\frac{?}{2022},,],[\frac{12}{31}\frac{?}{2022},,],[,,]]$