Wookie Company issues $9\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$109,000$ and semiannual interest payments.

$\backslash$table$[[$Semiannual Period$-$End,Unamortized Premium,Carrying Value$],[(0)$ January $1,$ issuance,$$8,291,$$$117,291$