On January $1,2024,$ Reyes Recreational Products issued $$170,000,8\%,$ four$-$year bonds. Interest is paid semiannually on June $30$ and December $31.$ The bonds were issued at $$159,013$ to yield an annual return of $10\%.$

Required:

$1.$ Prepare an amortization schedule that determines interest at the effective interest rate.

$2.$ Prepare an amortization schedule by the straight$-$line method.

$3.$ Prepare the journal entries to record interest expense on June $30,2026,$ by each of the two approaches.

$5.$ Assuming the market rate is still $10\%,$ what price would a second investor pay the first investor on June $30,2026,$ for $$17,000$ of the bonds?