Windsor Company sells $8\%$ bonds having a maturity value of $$4,100,000$ for $$4,445,413.$ The bonds are dated January $1,2025,$ and mature January $1,2030.$ Interest is payable annually on January $1.$

Set up a schedule of interest expense and premium amortization under the straight$-$line method. $($Round answers to $0$ decimal place, e$.$g$.38,548.)$