On January $1,$ Year $1,$ Hart Company issued bonds with a face value of $$126,000,$ a stated rate of interest of $10$ percent, and a five$-$year

term to maturity. Interest is payable in cash on December $31$ of each year. The effective rate of interest was $9$ percent at the time the

bonds were issued. The bonds sold for $$130,901.$ Hart used the effective interest rate method to amortize the bond premium.

Note: Round your intermediate calculations and final answers to the nearest whole number.

Required:

a$.$ Prepare an amortization table.

b$.$ What is the carrying value that would appear on the Year $4$ balance sheet?

c$.$ What is the interest expense that would appear on the Year $4$ income statement?

d$.$ What is the amount of cash outflow for interest that would appear in the operating activities section of the Year $4$ statement of cash

flows?