Snap Company issues $12\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$120,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[,$January $1,$ issuance,$$9,000,$$$111,000$