On January $1,$ a company issues $10\%,$ five$-$year bonds with a par value of $$200,000$ and semiannual interest payments. Following are the first few rows of the straight$-$line amortization table.

$\backslash$table$[[,$Unamortized,Carrying$],[($e$)$ Jemiannual Period$-$End,Premium,Value$],[(1)$ June $30,$ first payment,$$16,222,$$$216,222$