Exercise $10-5($Algo$)$ Straight$-$Line: Recording bond issuance and discount amortization LO

Paulson Company issues $9\%,$ four$-$year bonds, on January $1$ of this year, with a par value of $$106,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[,$January $1,$ issuance,$$6,853,$$$99,147$