On January $1,2013,$ Noble, Inc. issued $9\%$ bonds in the face amount of $$5,000,000,$ which mature on July $1,2019.$ The bonds were issued for $$4,695,000$ when the market rate was $10\mathrm{.}5\%,$ resulting in a bond discount of $$305,000.$ Noble uses the effective$-$interest method of amortizing bond discount. Interest is payable quarterly. Record the appropriate journal entries and prepare the amortization schedule. Note, the company made all the interest payments $2013.$ Record the appropriate journal entries.