Use my orginal question

On January $1,20$X$1,$ ABC Company issued $$100,000$ of bonds that mature in $3$ years. The coupon rate

was $8\%$ with coupon to be paid semi$-$annually on June $30$ and December $31$ each year. The annual

effective interest rate was $10\%.$ Assume there were no bond issue costs. These were the only bonds

that ABC Company issued in $20$X$1$ and ABC Company did not retire any bonds payable between $20$X$1$

and $20$X$3.$ Use the straight line method.

$(1)$ Are the bonds sold at discount, premium or par?

$(2)$ What is the bond issue price?