A company issues 8\%, two-year bonds dated January 1 of Yoot 1 with a $100,000 por value. The bonds pay semiannual interest on June 30 and December 31 and are issued at a price of $96,400. The annual market rate is 10% on the issue date. The follawing dashboard shows the bond carrying value and its unamortized discount during the bond life. Prepare entries for the first two interest payments and for the maturity of the bonds. Journal entry worksheet (2) 3 Record the first interest payment on June 30 of Year 1. Note: Enter debits before credits. Journal entry worksheet Record the maturity of bonds on December 31, Year 2. Assume the interest payment on December 31 of Year 2 has already been recorded. Notei Enter debilu betore gresits. Journal entry worksheet Record the second interest payment on December 31 of Year 1. Wote: Inter debils betore credits