Woodwick Company issues 10%, five-year bonds, on December 31, 2017, with a par value of $200,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record

(a) The issuance of bonds on December 31, 2017;

(b) The first interest payment on June 30, 2018;

(c) The second interest payment on December 31, 2018.

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Semlannual Perlod-End Carrying Value Unamortized Premium $16,222 14,600 12,978 (O) 12/31/2017 $216,222 214,600 212,978 (1) 6/30/2018 (2) 12/31/2018