Wookie Company issues $7\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$106,000$ and semiannual interest payments.

$1\mathrm{.}11$

$(0)$ January $1,$ issuance

$\backslash$table$[[$Unamortized Premium,Carrying Value$],[$$$8,231,$$$114,231$