3 Snap Company issues 12%, five-year bonds, on January 1 of this year, with a par value of $170,000 and semiannual interest payments. Seniannual Period-End Unamortized Discount Carrying Value (0) January 1, issuance $8,300 $161,700 (1) June 30, first payment 7,470 (2) 162,530 December 31, second payment 6,640 163,360 Book 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, Hint View transaction list Journal entry worksheet 1 2 > Record the issuance of the bonds. Note: Enter debts before credits General Journal Debit Credit Date January 01 8 Snap Company issues 12%, five-year bonds, on January 1 of this year, with a par value of $170,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount Carrying Value 10) January 1, 15 suance $8,300 $161,700 (1) June 30, first payment 7.470 162,532 (2) December 31, second payment 6,640 163,360 Book 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 the second interest payment on December 31 View transaction tist Journal entry worksheet > 1 2 3 Record the interest payment and amortization on June 30. Note: Enter debits before credits Date General Journal Debit Credit June 30 8 Snap Company issues 12%, five year bonds, on January 1 of this year, with a par value of $170,000 and semiannual interest payments. Sentannual Period-End Unatorted Discount Carrying Value (0) January 1. issuance 58.380 $161,700 (11 June 30, first payment 7, 470 162,530 (2) December 31, second payment 6,640 163,360 Book 00 Use the above bond amortization table and prepare journal entries to record of the issuance of bonds on January 11 the first Interest payment on June 30, and the second interest payment on December 31 View transaction fist Journal entry worksheet > Record the interest payment and amortization on December 31 tendere Dite December 31 General Detit Cm