On January 1,2023 , Concord Corp. acquires $311,000 of Spider Products Inc. 7% bonds at a price of $287,798. The interest is payable each December 31, and the bonds mature on December 31, 2025. The investment will provide Concord with a 10% yield. Concord applies IFRS and accounts for this investment using the amortized cost model. (a) Prepare a three-year bond amortization schedule. (Round answers to 0 decimal places, e.g. 5,275.)