On June $30,20$X$1,$ the market interest rate is $2\mathrm{.}3\%.$ Castlegar Enterprises issues $$540,000$ of $3\mathrm{.}3\%,14-$year bonds at $119\mathrm{.}475.$ The bonds pay interest on June $30$ and December $31.$ Castlegar amortize. bonds by the effective$-$interest method.

Read the requirements.

Requirement $1.$ Prepare abond amortization table for the first four semi$-$annual interest periods. $($Round your answers to the nearest whole dollar.$)$

Castlegar Enterprises

Amortization Table

Semi$-$Annual Interest Date

June $30\mathrm{.}201$

$(1)$ Time Remaining: $00$:$47$:$45$