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On January $1,$ when the market interest rate was $9$ percent, Seton Corporation completed a $$200,000,8$ percent bond issue for $$187,163.$ The bonds pay interest each December $31$ and mature in $10$ years. Assume Seton Corporation uses the effective$-$interest method to amortize the bond discount.

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

$\backslash$table$[[$Period Ended,Changes During the Period,Ending Bond Liability Balances$],[\backslash$table$[[$Interest$],[$Expense$]],$Cash Paid,$\backslash$table$[[$Discount$],[$Amortized$]],$Bonds Payable,$\backslash$table$[[$Discount on$],[$Bonds Payable$]],$Carrying Value$],[$Start$,,,,,,0],[$Year $1$ End,,,,$200,000,,200,000],[$Year $2$ End,,,,$200,000,,200,000],[$Year $3$ End,,,,$200,000,,200,000],[$Year $4$ End,,,,$200,000,,200,000],[$Year $5$ End,,,,$200,000,,200,000],[$Year $6$ End,,,,$200,000,5,200,000],[$Year $7$ End,,,,$200,000,$