$***$Please just do PART B$.***$Dobbs Company issues $6\%,$ two$-$year bonds, on December $31,2021,$ with a par value of $$101,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[(0),\frac{12}{31}\frac{?}{2021},$$$6,020,$$$94,980$