Wookie Company issues $9\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$96,000$ and semiannual interest payments.

$\backslash$table$[[(0)$ January $1,$ issuance,Unamortized Premium,Carrying Vatue$],[(1)$ June $30,$ first payment,$$8,031,$$$104,031$