On February 1, 2021, Wolf Inc. issued 10% bonds dated February 1, 2021, with a face amount of $270,000. The bonds sold for $323,440 and mature in 20 years. The effective interest rate for these bonds was 8%. Interest is paid semiannually on July 31 and January 31. Wolf's fiscal year is the calendar year. Wolf uses the effective interest method of amortization.

Please prepare a bond amortization table.