Supreme Autoparts Inc. issued $$110,000$ of $7\%,$ five$-$year bonds at a price of $89$ on January $31,20$X$1($Note: When the issue price of bonds is provided, as in this case, you do not need to calculate it yourself, just use the stated price.$).$ The market interest rate at the date of issuance was $10\%,$ and the standard bonds pay interest semi$-$annually. Solve the third requirements