On January $1,$ Year $1,$ Hart Company issued bonds with a face value of $$101,000,$ a stated rate of interest of $8$ 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 $7$ percent at the time the

bonds were issued. The bonds sold for $$105,141.$ 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.