Shaun White Adventure Company $($SWAC$)$ issued callable bonds on January $1,2024.$ SWAC's accountant has projected the following amortization schedule from issuance until maturity:

$\backslash$table$[[$Date$,$Cash Paid,$\backslash$table$[[$Interest$],[$Expense$]],\backslash$table$[[$Increase in$],[$Carrying Value$]],\backslash$table$[[$Carrying$],[$Value$]]],[\frac{01}{01}\frac{?}{2024},,,,$$$265,788$