Tano Company issues bonds with a par value of $$81,000$ on January $1,2021.$ The bonds' annual contract rate is $6\%,$ and interest is paid semiannually on June $30$ and December $31.$ The bonds mature in three years. The annual market rate at the date of issuance is $8\%,$ and the bonds are sold for $$76,753.$

What is the amount of the discount on these bonds at issuance?

How much total bond interest expense will be recognized over the life of these bonds?

Prepare a straight$-$line amortization table for these bonds.