On January $1,2023,$ Grouper Corp. acquires $$312,000$ of Spider Products Inc. $8\%$ bonds at a price of $$289,127.$ The interest is payable e$$ch December $31,$ and the bonds mature on December $31,2025.$ The investment will provide Grouper with a $11\%$ yield. Grouper 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$.5,275.)$

$($b$)$