6 10 points Exercise 10-8 (Algo) Straight-Line: Recording bond issuance and premium amortization LO P3 Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $106,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment eBook (2) December 31, second payment Hint Ask Print References Unamortized Premium $ 8,231 7,408 6,585 Carrying Value $ 114,231 113,408 112,585 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. View transaction list Journal entry worksheet 1 2 3 Record the first interest payment on June 30. Note: Enter debits before credits. Date June 30 General Journal Debit Credit View general journal Record entry Clear entry >