Dobbs Company issues 5%, two-year bonds, on December 31, 2021, 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, 2021; 

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

(c) The maturity of the bonds on December 31, 2023.

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Semiannual Period-End Unamortized Discount Carrying Value (0) 12/31/2021 .... $12,000 $188,000 (1) 6/30/2022 .. 9,000 191,000 (2) 12/31/2022 6,000 194,000 (3) 6/30/2023 ..... 3,000 197,000 (4) 12/31/2023 ..... 200,000