On January $1,$ Year $1,$ Hart Company issued bonds with a face

value of $$103,000,$ 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 $$107,006.$ Hart

used the effective interest rate method to amortize the bond

premium. $($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?$$