3 Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments manual Period-End (a) January 1, Issuance (1) June 3, first payment (2) December 31, second payment amortized Prelim $16,222 14,600 12,978 Carrying value $216,222 214,000 212,978 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 O Answer is not complete. General Journal No 1 January 01 Cash Premium on bonds payable Bonds payable 2 June 30 Band interest expense Premium on bonds payable Cash 3 December 31 Bond interest expense Premium on bonds payable 000 000 00 Debit Credit 216.222 O 10,222 O 200,000 8.378 1622 10,000 8.378 1,622 O