On January I, Year $1,$ a corporation issued $$800,000,4\%,10-$year bonds for a selling price of $$680,984.$ The bonds pay interest semi$-$annually on June $30$ and December $31.$ The market rate of interest is $6\%.$ Prepare a bond amortization table $($in the space provided below$)$ to answer Parts A$-$D below. Round all numbers to the nearest whole dollar.

Date

Cash Interest

Interest

Discount$/$Premium

Unamortized

Carrying

Payments

Expense

Amortized

Discount$/$Prem$.$

Value

Part A$.$ What is the carrying value of the bond after the third interest payment is made on June $30,$ Year $2?$

$

Part B$.$ What is the amount of total interest expense reported on the income statement for the year ending December $31,$ Year $2?$

$

Part C$.$ What is the amount of total cash interest payments made in the year ended December $31,$ Year $2?$

$

Part D$.$ What is the unamortized discount or premium after interest payments are recorded on December $31,$ Year $2?$