SweetFish Corp. issued bonds with a par value of $$825,000$ and a five$-$year life on May $1,2023.$ The contract interest rate is $7\mathrm{.}50\%.$ The bonds pay interest on October $31$ and April $30.$ They were issued at a price of $$808,271$ when the market interest rate was $8\mathrm{.}00\%.$ SweetFish Corp.$$s year$-$end is December $31.$

a$.$ Prepare an amortization table for these bonds that covers their entire life. Use the effective interest method of allocating interest. $($Do not round intermediate calculations. Round the final answers to the nearest whole dollar. Enter all the amounts as positive values.$)$ b$.$ Prepare the journal entries that the issuer would make to record the entries on October $31,2023$; December $31,2023$; and April $30,2024.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$