14-6 On 12/31/2016 Woodward Company issues 10%, 5-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, 2016; (b) the first interest payment on June 30, 2017 and (c) the second interest payment on December 31, 2017. Semiannual Period End Unamortized Premium Carrying Value 0 12/31/2016 $8,111 $108,111 1 6/30/2017 $7,300 $107,300 2 12/31/2017 $6,489 $106,489