14-4 On 12/31/2017 Paulson issues 6% four year bonds with a par value of $100,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2017; (b) the first interest payment on June 30, 2018 and (c) the second interest payment on December 31, 2018. Semiannual Period End Unamortized Discount Carrying Value 0 12/31/2017 $6,733 $93,267 16/30/2018 $5,891 $94,109 2 12/31/2018 $5,049 $94,951