Tano Company issues bonds with a par value of $$91,000$ on January $1,2021.$ The bonds' annual contract rate is $9\%,$ and interest is paid semiannually on June $30$ and December $31.$ The bonds mature in three years. The annual market rate at the date of issuance is $12\%,$ and the bonds are sold for $$84,291.$

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.

Complete this question by entering your answers in the tabs below.

Required $2$

Required $3$

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

Note: Round your intermediate calculations to the nearest dollar amount.

$\backslash$table$[[,$Semiannual Period$-$End,$\backslash$table$[[$Unamortized$],[$Discount$]],$Carrying Value$],[(0),\frac{01}{01}\frac{?}{2021},,],[(1),\frac{06}{30}\frac{?}{2021},,],[(2),\frac{12}{31}\frac{?}{2021},,],[(3),\frac{06}{30}\frac{?}{2022},,],[(4),\frac{12}{31}\frac{?}{2022},,],[(5),\frac{06}{30}\frac{?}{2023},,],[(6),\frac{12}{31}\frac{?}{2023},,]]$