On January $1,2020,$ Bridgeport Company purchased $9\%$ bonds having a maturity value of $$290,000,$ for $$313,782\mathrm{.}32.$ The bonds

provide the bondholders with a $7\%$ yield. They are dated January $1,2020,$ and mature January $1,2025,$ with interest received on

January $1$ of each year. Bridgeport Company uses the effective$-$interest method to allocate unamortized discount or premium. The

bonds are classified in the held$-$to$-$maturity category.

Prepare a bond amortization schedule. $($Round answers to $2$ decimal places, e$.$g$.2,525\mathrm{.}25.)$