Tano Company issues bonds with a par value of $$97,000$ on January $1,2021.$ The bonds' annual contract rate is $10\%,$ and interest is paid semiannually on June $30$ and December $31.$ The bonds mature in three years. The annual market rate at the date of issuance is $12\%,$ and the bonds are sold for $$92,234.$

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.

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

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

$\backslash$table$[[,$Semlannual Period$-$End,,ized,Carrying Value$],[(0),\frac{01}{01}\frac{?}{2021},$$$,4,766$$$,92,234$sub