of $$395,020.$ Moreau General amortizes bonds by the effective$-$interest method. The semi$-$annual interest dates are January $31$ and July $31.$

Read the requirements.

Requirement $1.$ Prepare a bond amortization table for the first four semi$-$annual interest periods. $($Round your answers to the nearest whole dollar.$)$

Moreau General Stores Inc.

Amortization Table