Dobbs Company issues 5%, two-year bonds, on December 31, 2018, with a par value of $200,000 and semiannual interest payments. Use the following bond amortization table and preparejournal entries to record

(a) The issuance of bonds on December 31, 2018;

(b) The first through fourth interest payments on each June 30 and December 31;

(c) The maturity of the bonds on December 31, 2020.

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Carrying Value Semiannual Period-End Unamortized Discount (0) 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 (3) 6/30/2020 (4) 12/31/2020 $12,000 9,000 6,000 3,000 $188,000 191,000 194,000 197,000 200,000