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Coney Island Entertainment issues $$1,300,000$ of $7\%$ bonds, due in $15$ years, with interest payable semiannually on June $30$ and December $31$ each year.

Calculate the issue price of a bond and complete the first three rows of an amortization schedule when:

$2.$ The market interest rate is $8\%$ and the bonds issue at a discount. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)($Use appropriate factor$($s$)$ from the tables provided. Do not round interest rate factors. Round your answers to nearest whole dollar.$)$

$\backslash$table$[[$Date$,$Cash Paid,Interest Expense,$\backslash$table$[[$Change in$],[$Carrying Value$]],$Carrying Value$],[\frac{1}{1}\frac{?}{2021},,,,],[\frac{6}{30}\frac{?}{2021},$$$45,500,,,],[\frac{12}{31}\frac{?}{2021},45,500,,,]]$