7 Wookle Company issues 8%, five-year bonds, on January 1 of this year, with a par value of $103,000 and semiannual interest payments 2 OSES Seniannual Period-End Unamortized Premium Carrying Value (0) January 1, Issuance $ 8,171 $ 111,171 (1) June 30, Tirst payment 7,354 110,354 (2) December 31, second payment 6,537 109,537 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 The second intepast payment on December 31, oor