2 Che Paulson Company issues 10%, four-year bonds, on December 31, 2017, with a par value of $107,000 and semiannual interest payments. (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 6,014 5, 155 $100,127 100,986 101,845 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017. (b) The first interest payment on June 30, 2018 (c) The second interest payment on December 31, 2018. View Journal entry worksheet References Record the issue of bonds with a par value of $107,000 cash December 31 2017 e credits. Dec 31, 2017 MacBook At