Wookie Company issues $6\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$98,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Premium,Carrying value$],[,$January $1,$ issuance,$$8,071,$$$106,071$