Snap Company issues $14\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$100,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[(0),$January $1,$ issuance,$$8,600,$$$91,400$