Wookie Company issues $6\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$107,000$ and semiannual interest payments.

$\backslash$table$[[$Semiannual Period$-$End,Unamortized Premium,Carrying Value$],[$January $1,$ issuance,$$8,251,$$$115,251$