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On January $1,$ a company issues $9\%,$ four$-$year bonds with a $$107,000$ par value at a price of $$102,920.$ Interest is paid semiannually on June $30$ and December $31.$

Prepare a straight$-$line amortization table for these bonds.

Note: Round answers to the nearest dollar.

$\backslash$table$[[\backslash$table$[[$Semiannual$],[$Period$-$End$]],\backslash$table$[[$Unamortized$],[$Discount$]],\backslash$table$[[$Carrying$],[$Value$]]],[$January $1,$ Year $1,,],[$June $30,$ Year $1,,],[$December $31,$ Year $1,,],[$June $30,$ Year $2,,],[$December $31,$ Year $2,,],[$June $30,$ Year $3,,],[$December $31,$ Year $3,,],[$June $30,$ Year $4,,],[$December $31,$ Year $4,,]]$