4 Woodwick Company issues 9%, five-year bonds, on December 31, 2016, with a par value of $104,000 and semiannual interest payments ized Premium Carrying Value (e) 12/31/2016 (1) 6/38/2817 (2) 12/31/2017 $8,191 7,372 6, 553 $112,191 111,372 110,553 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2016. (b) The first interest payment on June 30. 2017. (c) The second interest payment on December 31, 2017. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $104,000 cash on December 31, 2016. Note: Enter debits before credits Debit Credit Dec. 31, 2016 Record entry Clear entry View general journal