2 Woodwick Company issues 9%, five-year bonds, on December 31, 2017, with a par value of $109,000 and semiannual interest payments. Semiannual Period - End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Premium $8,291 7,462 6,633 Carrying Value $117,291 116,462 115,633 eBook Use the above straight-line bond amortization table and prepare journal entries for the following. Hint (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 transaction list Journal entry worksheet Record the issue of bonds with a par value of $109,000 on December 31, 2017. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2017 Record entry Clear entry View general journal 2 Woodwick Company issues 9%, five-year bonds, on December 31, 2017, with a par value of $109,000 and semiannual interest payments. Semiannual Period-End 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Premium $8,291 7,462 6,633 Carrying Value $117,291 116,462 115,633 eBook Use the above straight-line bond amortization table and prepare journal entries for the following. Hint (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 transaction list Journal entry worksheet Record the first interest payment on June 30, 2018. Note: Enter debits before credits. Date General Journal Debit Credit Jun 30, 2018 Record entry Clear entry View general journal 2 Woodwick Company issues 9%, five-year bonds, on December 31, 2017, with a par value of $109,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Premium $8,291 7,462 6,633 Carrying Value $117,291 116,462 115,633 eBook Use the above straight-line bond amortization table and prepare journal entries for the following. Hint (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 transaction list Journal entry worksheet 2 3 > Record the second interest payment on December 31, 2018. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2018 Record entry Clear entry View general journal