2 Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $106,000 and semiannual Int payments. Semiannual Period-End (e) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,231 7,408 6,585 Carrying Value $114,231 113,408 112,585 Use the above straight-line bond amortization table and prepare journal entries for the following. ook (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. t (c) The second interest payment on December 31. View transaction list Journal entry worksheet ces < 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 General Journal Debit Credit Record entry Clear entry View general journal