Presented here is a partial amortization schedule for Vaughn Company who sold $$313000,$ five year $10\%$ bonds on January $1,2020$ for $$325520$ and uses annual straight$-$line amortization.

$\backslash$table$[[$BOND AMORTIZATION SCHEDULE$],[\backslash$table$[[$Interest$],[$Period$]],\backslash$table$[[$Interest$],[$Paid$]],\backslash$table$[[$Interest$],[$Expense$]],\backslash$table$[[$Premium$],[$Amortization$]],\backslash$table$[[$Unamortized$],[$Premium$]],\backslash$table$[[$Bond$],[$Carrying$],[$Value$]]],[\backslash$table$[[$January $1,],[2020]],,,,$$$12520,$$$325520$