6 QS 10-7 Recording bond issuance and discount amortization LO P1, P2 Sylvestor Company issues 13%, five-year bonds, on December 31, 2016, with a par value of $210,000 and semiannual interest payments 16.66 Semiannual Period-End Unamortized Discount Carrying Value (e) 12/31/2816 (1) 6/38/2817 (2) 12/31/2817 $7,30 6,570 5,840 $202,780 203,430 284,160 ReterencesUse the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2016 (b) the first interest payment on June 30, 2017: and (c) the second interest payment on December 31, 2017 Journal entry worksheet Type here to search DOLL F5 F3 8 6 16.66 points Journal entry worksheet 2 eBook Hint Print References Record the issuance of the bonds. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2016 Hill 0 Type here to search DELL 16.66 points Journal entry worksheet Record the interest payment and amortization on June 30, 2017. Hint Print Date General Journal Debit Credit Jun 30, 2017 K Prev 6 of 10E Next Hill DELL FS F6 View transaction list 6.66 points Journal entry worksheet 2 Record the interest payment and amortization on December 31, 2017 Hint Print Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2017 K Prev 6 of 10 Next Type here to search F6