2. 10.00 points Exercise 10-4 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Paulson Company issues 6%, four-year bonds, on December 31, 2016, with a par value of $200,000 and semiannual interest payments End Discount Carrying Vaue (0) 12/31/2016 13,468 186,534 188,218 189,902 (1) 30/2017 (2) 1231/2017 11,782 0.098 Use the above straight-line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on December 31, 2016 (b) The first interest payment on June 30, 2017 (c) The second interest payment on December 31, 2017 Journal entry worksheet Record the issuance of the bonds on December 31, 2016 Note: Enter debits before credits. Date DebitCredit Dec 31, 2016 Casth 186.534 on bonds payable 13,466 Bonds payable 200,000