Wookie Company issues $10\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$200,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Premium,Carrying Value$],[,$January $1,$ issuance,$$16,222,$$$216,222$