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On January $1,2021,$ White Water issues $$600,000$ of $7\%$ bonds, due in $10$ years, with interest payable annually on December $31$ each year.

Assuming the market interest rate on the issue date is $6\%,$ the bonds will issue at $$644,161.$

Required:

Complete the first three rows of an amortization schedule. $($Round your final answers to the nearest whole dollar.$)$

$\backslash$table$[[$Date$,$Cash Paid,$\backslash$table$[[$Interest$],[$Expense$]],\backslash$table$[[$Decrease in$],[$Carrying Value$]],\backslash$table$[[$Carrying$],[$Value$]]],[\frac{01}{01}\frac{?}{2021},,,,],[\frac{12}{31}\frac{?}{2021},,,,],[\frac{12}{31}\frac{?}{2022},,,,]]$