On January $1,2024,$ White Water issues $$440,000$ of $7\%$ bonds, due in $10$ years, with interest payable semiannually on June $30$ and December $31$ each year.

Assuming the market interest rate on the issue date is $8\%,$ the bonds will issue at $$410,103.$

Required:

$1.$ Complete the first three rows of an amortization schedule. $($Round your final answers to the nearest whole dollar.$)$