13 Exercise 10-6 (Algo) Straight-Line: Recording bond issuance and discount amortization LO P2 Dobbs Company issues 9%, two-year bonds, on December 31, 2021, with a par value of $104,000 and semiannual interest payments. Semiannual Period-End 12/31/2021 5 (0) points (1) 6/30/2022 (2) 12/31/2022 20203 (3) 6/30/2023 (4) 12/31/2023 Unamortized Discount $ 6,080 4,560 3,040 1,520 Carrying Value $ 97,920 99,448 100,960 102,480 104,000 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2021. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2023. Complete this question by entering your answers in the tabs below. Required A Required B Required C