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E$10-14($Algo$)($Supplement $10$A$)$ Recording the Effects of a Discount Bond Issue and First Interest Payment and Preparing a Discount Amortization Schedule $($Straight$-$Line Amortization$)[$LO $10-$S$1]$

$[$The following information applies to the questions displayed below.$]$

On January $1,$ when the market interest rate was $10$ percent, Seton Corporation completed a $$270,000,9$ percent bond issue for $$253,399.$ The bonds pay interest each December $31$ and mature in $10$ years. Seton amortizes the bond discount using the straight$-$line method.

E$10-14($Algo$)$ Part $3$

$3.$ Prepare a bond discount amortization schedule for these bonds. $($Do not round intermediate calculations. Round your answers to the nearest dollar.$)$

$\backslash$table$[[,$Changes During the Period,,,$],[$Period Ended,Cash Paid,$\backslash$table$[[$Discount$],[$Amortized$]],\backslash$table$[[$Interest$],[$Expense$]],$Bonds Payable,$\backslash$table$[[$Discount on$],[$Bonds Payable$]],$Carrying Value$],[$Start$,,,,,0,],[$Year $1$ End,,,,,,$0],[$Year $2$ End,,,,,,$0],[$Year $3$ End,,,,,,$0],[$Year $4$ End,,,,,$0,],[$Year $5$ End,,,,,,$0],[$Year $6$ End,,,,,,$0],[$Year $7$ End,,,,,,$0],[$Year $8$ End,,,,,,$0],[$Year $9$ End,,,,,,$0],[$Year $10$ End,,,,,,$0]]$