Required information

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partOn January $1,$ when the market interest rate was $8$ percent, Seton part $2-$ Corporation completed a $$190,000,7$ percent bond

issue for $$177,252.$ 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.

Prepare a bond discount amortization schedule for these bonds. $($Do not round intermediate calculations. Round your answers

to the nearest whole dollar.$)$