3 Paulson Company issues 8%, four-year bonds, on January 1 of this year, with a par value of $97000 and Semann interest payments Carine 390,322 91.161 (0) (1) (2) Un artized Discount $6,673 5.839 5.ee Semiannual Period End January 1, Issuance June 30, first payment December 31, second payment 91, 41.26 Use the above straight-line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on January 1 (b) The first interest payment on June 30. (c) The second interest payment on December 31 View transaction list Journal entry worksheet