Stanford issues bonds dated January $1,2021,$ with a par value of $$245,000.$ The bonds' annual contract rate is $9\%,$ and interest is paid semiannually on June $30$ and December $31.$ The bonds mature in three years. The annual market rate at the date of issuance is $12\%,$ and the bonds are sold for $$226,938.$

Prepare an effective interest amortization table for these bonds.