How would i do this problem if interest revenue was being recorded semi annually instead of annually? Work problem the same with semi annual payments being on $7/1$ and $12/31.$

n January $1,2020,$ Hi and Lois Company purchased $12\%$ bonds having a maturity value of $$300,000$ for $$322,744\mathrm{.}44.$ The bonds provide the bondholders with a $10\%$ yield. They are dated January $1,2020,$ and mature January $1,2025,$ with interest received on January $1$ of each year. $Hi$ and Lois Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified in the AFS category.

The fair value of the bonds at December $31$ of each year$-$end is

as follows.

$\backslash$table$[[2020,$$$320$