Paulson Company issues $10\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$107,000$ and semiannual interest payments.

$10$ points

$(0)$ January $1,$ issuance

$(8)$ January $1,$ issuance

$(2)$ December $31,$ second payment

$\backslash$table$[[$Unamortized Discount,Carrying Value$],[$$$6,873,$$$100,127$