On January $1,2021,$ a company issues $3-$year bonds with a face value of $$190,000$ and a stated interest rate of $7\%.$ Because the market interest rate is $5\%,$ the company receives $$200,347$ for the bonds.

Required:

Fill in the table assuming the company uses effective$-$interest bond amortization. $($Round your answers to the nearest whole dollar.$)$

$\backslash$table$[[$Period Ended,Cash Paid,$\backslash$table$[[$Interest$],[$Expense$]],\backslash$table$[[$Amortized$],[$Premium$]],\backslash$table$[[$Bonds$],[$Payable$]],\backslash$table$[[$Premium on$],[$Bonds Payable$]],\backslash$table$[[$Carrying$],[$Value$]]],[\frac{01}{01}\frac{?}{2021},,,,,,],[\frac{12}{31}\frac{?}{2021},,,,,,],[\frac{12}{31}\frac{?}{2022},,,,,,],[\frac{12}{31}\frac{?}{2023},,,,,,]]$