1 Wookie Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $104,000 and semiannual interest payments Semiannual Period-End (0) January 1, issuance Unamortized Premium $8,191 Carrying Value $112,191 (1) June 30, first payment 7,372 111,372 11.11 (2) December 31, second payment 6,553 110,553 points 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. View transaction list Journal entry worksheet Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Cash 112.191 Premium on bonds payable Bonds payable 8,191 104,000 View general journal Record entry Clear entry