Legacy issues $$660,000$ of $5\mathrm{.}5\%,$ four$-$year bonds dated January $1,2021,$ that pay interest semiannually on June $30$ and December $31.$ They are issued at $$648,412$ when the market rate is $6\%.$

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