On January $1,2023,$ Bramble Corp. acquires $$307,000$ of Spider Products Inc. $9\%$ bonds at a price of $$291,996.$ The interest is payable each December $31,$ and the bonds mature on December $31,2025.$ The investment will provide Bramble with a $11\%$ yield. Bramble applies IFRS and accounts for this investment using the amortized cost model.

$($a$)$

Prepare a three$-$year bond amortization schedule. $($Round answers to $0$ decimal places, e$.$g$.5,275.)$

$\backslash$table$[[$Date$,\backslash$table$[[$Schedule of Interest Income$],[$and Bond Discount Amortization$],[$Effective Interest Method$]]],[\backslash$table$[[$Cash$],[$Received$]],,\backslash$table$[[$Interest$],[$Income$]],\backslash$table$[[$Bond Discount$],[$Amortization$]],\backslash$table$[[$Carrying$,],[$of Bo$]]],[\frac{01}{01}\frac{?}{23},,,,,],[\frac{12}{31}\frac{?}{23},$$$,$$$,,,]]$