3 QS 10-10 (Algo) Recording bond issuance and discount amortization LO P2 Snap Company issues 12%, five-year bonds, on January 1 of this year, with a par value of $130,000 and semiannual interest payments. 9.09 points Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment eBook Hint Print References Unamortized Discount $ 7,200 6,480 5,760 Carrying Value $ 122,800 123,520 124,240 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 1, (b) the first interest payment on June 30, and (c) the second interest payment on December 31. View transaction list Journal entry worksheet 2 3 Record the issuance of the bonds. Note: Enter debits before credits. Date January 01 General Journal Debit Credit >