10 Wookie Company Issues 9%, five-year bonds, on January 1 of this year, with a par value of $96,000 and semiannual Interest payments. 8.75 points Semiannual Period-End (e) January 1, issuance (1) June 30, first payment (2) December 31, second payment 02-22.58) Unamortized Premium $8,031 7,228 6,425 Carrying Value $104,031 103,228 102,425 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. eBook Hint (c) The second Interest payment on December 31. View transaction list References Journal entry worksheet 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 General Journal Debit Credit Record entry Clear entry View general journal