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On January 1 , when the market interest rate was 9 percent, Seton Corporation completed a $ 2 6 0 , 0 0 0 ,

On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $260,000,7 percent bond issue for $226,626. The bonds pay interest each December 31 and mature in 10 years. Seton amortizes the bond discount using the straight-line method.
Prepare a bond discount amortization schedule for these bonds. (Do not round intermediate calculations. Round your answers to the nearest dollar.)

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