On January $1,$ when the market interest rate was $10$ percent, Seton Corporation completed a $$240,000,8$ percent bond issue for $$210,496.$ The bonds pay interest each December $31$ and mature in $10$ years. Seton amortizes the bond discount using the straight$-$line method.

$3.$ Prepare a bond discount amortization schedule for these bonds. $($Do not round intermediate calculations. Round your answers to the nearest dollar.$)$

$\backslash$table$[[,$Changes During the Period,Ending Bond Liability Balances$],[$Period Ended,Cash Paid,$\backslash$table$[[$Discount$],[$Amortized$]],\backslash$table$[[$Interest$],[$Expense$]],$Bonds Payable,$\backslash$table$[[$Discount on$],[$Bonds Payable$]],$Carrying Value$],[$Start$,,,,,,0],[$Year $1$ End,,,,,,$0],[$Year $2$ End,,,,,,$0],[$Year $3$ End,,,,,,$0],[$Year $4$ End,,,,,,$0],[$Year $5$ End,,,,,,$0],[$Year $6$ End,,,,,,$0],[$Year $7$ End,,,,,,$0],[$Year $8$ End,,,,,,$0]]$