QS $14-10($Algo$)$ Recording bond issuance and discount amortization LO P$2$

Snap Company issues $11\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$120,000$ and semiannual interest paymer

$\backslash$table$[[$Semiannual Period$-$End,Unamortized Discount,Carrying Vatue$],[(0)$ January $1,$ issuance,$$6,900,$$$113,100$