On January 1, 2023, Novak Corp. acquires $307,000 of Spider Products inc. 8% bonds at a price of $284,493. The interest is payable each December 31, and the bonds mature on December 31, 2025. The investment will provide Novak with a 11% yield. Novak 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, eg. 5,275.)