On January $1$ of this year, Ikuta Company issued a bond with a face value of $$290,000$ and a coupon rate of $6$ percent. The bond matures in $3$ years and pays interest every December $31.$ When the bond was issued, the annual market rate of interest was $7$ percent. Ikuta uses the effective$-$interest amortization method. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$