On January $1,2025,$ Concord Company purchased $10\%$ bonds having a maturity value of $$300,000$ for $$323,955\mathrm{.}30.$ The bonds provide the bondholders with a $8\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Concord Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified in the held$-$to$-$maturity category. Prepare a bond amortization schedule.