5 On January 1, a company issues 9%, four-year bonds with a par value of $99,000 and semiannual interest payments. Following are the first few rows of the straight-line amortization table. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment 2-16.12 (2) December 31, second payment Prepare journal entries for the following transactions. ] ok January 1 June 30 December 31 Bond issuance. First interest payment. Second interest payment. Unamortized Discount Carrying Value $ 6,713 $ 92,287 5,874 5,035 93,126 93,965