Exercise $10-8($Static$)$ Straight$-$Line: Recording bond issuance and premium amortization LO P$3$

Wookie Company issues $10\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$200,000$ and semiannual interest payments.

$\backslash$table$[[$Semiannual Period$-$End,Unamortized Premium,Carrying Vatue$],[(0)$ January $1,$ issuance,$$16,222,$$$216,222$