Paulson Company issues $8\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$97,000$ and semiannual interest payments.

$\backslash$table$[[\backslash$table$[[$Semiannual Period$-$End$],[(0)$ January $1,$ issuance$],[(1)$ June $30,$ first payment$],[(2)$ December $31,$ second payment$]],\backslash$table$[[$Unamortized Discount$],[\{$f$89$ffe$41$d$-5858-4485-$ab$56-873379$c$655$e$5\}$

$\backslash$table$[[$$$,673$