14-5 On 12/31/2017 Dobbs Company issues 5%, two-year bonds with a par value of $300,000 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 through fourth interest payments on each June 30" and December 31"; and (c) the maturity of the bonds on December 31, 2019. Semiannual Period End Unamortized Discount Carrying Value 0 12/31/2017 $18,000 $282,000 16/30/2018 $13,500 $286,500 2 12/31/2018 $9,000 $291,000 3 6/30/2019 $4,500 $295,500 4 12/31/2019 $100,000