Dobbs Company issues $5\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$100,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Vatue$],[(0),\frac{12}{31}\frac{?}{2021},$$$6,000,$$$94,000$