Dobbs Company issues $5\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$200,000$ and semiannual interest payments

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[(0),\frac{12}{31}\frac{?}{2021},$$$12,000,$$$188,000$