9 2.24 points eBook Hint Print References Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par va payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,211 7,390 6,569 Carr Use the above straight-line bond amortization table and prepare journal entries for th (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 issuance of the bonds on January 1.