1 References Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments. Semiannual Period-End issuance View transaction list Journal entry worksheet 1 (0) January (1) June 30, first payment (2) December 31, second payment Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31. 2 3 Date January 01 Record the issuance of the bonds on January 1. Note: Enter debits before credits. ezto Saved Unamortized Discount $ 13,466 11,782 10,098 General Journal Carrying Value $ 186,534 188,218 189,902 Debit Credit

(iv) The issuance of bends on January 1. (b) The first interest payment on June 30 . (d) The second interest poyment on December 31 Journal entry worksheet