On January $1,2023,$ Martinez Corp. acquires $$309,000$ of Spider Products Inc. $7\%$ bonds at a price of $$293,357.$ The interest is payable each December $31,$ and the bonds mature on December $31,$

The investment will provide Martinez with a $9\%$ yield. Martinez 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$.5,275.)$

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