A company issues 8%, two-year bonds dated January 1 of Year 1 with a $100,000 par 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 following dashboard shows the bond carrying value and its unamortized discount during the bond life. Carrying value Unamortized discount Prepare entries for the first two interest payments and for the maturity of the bonds. Journal entry worksheet Record the first interest payment on June 30 of Year 1. Note: Enter debits before credits. A company issues 8%, two-year bonds dated January 1 of Year 1 with a $100,000 par 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 following dashboard shows the bond carrying value and its unamortized discount during the bond life. carryng value Unamortizea ascount Prepare entries for the first two interest payments and for the maturity of the bonds. Journal entry worksheet Record the second interest payment on December 31 of Year 1. Note: Enter debits before credits. A company issues 8%, two-year bonds dated January 1 of Year 1 with a $100,000 par 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 following dashboard shows the bond carrying value and its unamortized discount during the bond life. Carryng value Unamortzea ascount Prepare entries for the first two interest payments and for the maturity of the bonds. 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. Note: Enter debits before credits