On January $1,2023,$ Concord Corp. acquires $$315,000$ of Spider Products Inc. $7\%$ bonds at a price of $$299,053.$ The interest is payable each December $31,$ and the bonds mature on December $31,2025.$ The investment will provide Concord with a $9\%$ yield. Concord applies IFRS and accounts for this investment using the amortized cost model.Prepare a three$-$year bond amortization schedule. $($Round answers to $0$ decimal places. e$.$g$.5\mathrm{.}275.)$