Riverbed Corp. invested in a three$-$year, $$100$ face value, $7\%$ bond paying $$85\mathrm{.}83.$ At this price, the bond will yield a $13\%$ return. Interest is payable annually. Riverbed uses the amortized cost model of accounting for investments.Prepare a bond discount amortization table for Riverbed, assuming Riverbed uses the effective interest method required by IFRS. $($Round answers to $2$ decimal places, e$.$g$.52\mathrm{.}75.)$DateCash ReceivedDay $1$

End Year $1$End Year $2$End Year $3$Bond Discount Amortization TableInterest IncomeBond Discount AmortizationAmortized Cost of BondDateAccount Titles and ExplanationDebitCreditDay $1$ Bond Investment at Amortized CostCashEnd ofYear $1$CashInterest IncomeBond Investment at Amortized CostEnd of Year $2$CashInterest IncomeBond Investment at Amortized CostEnd ofYear $3$CashInterest IncomeBond Investment at Amortized Cost$($To record interest collected$)$Gain or Loss in Value of Investment PropertyCash$($To record maturity of bond investment$)$