On January $1,2022,$ Sheridan Corporation issued $$2,100,000$ face value, $5\%,10-$year bonds at $$1,945,438.$ This price resulted in an effective$-$interest rate of $6\%$ on the bonds. Lock uses the effective$-$interest method to amortize bond premium or discount. The bonds pay annual interest on January $1.$

Prepare an amortization table through December $31,2024($three interest periods$)$ for this bond issue. $($Round answers to $0$ decimal places, e$\mathrm{.}8.15,250.)$

LOCK CORPORATION

Bond Discount Amortization Effective$-$Interest Method$-$Annual Interest Payments

Annual

Interest

Periods

Interest to Be Paid

Interest Expense to Be

Recorded

Discount Amortization

Unamortized I

Issue

date

$1$

$

$2$

$

$

$3$