aulson Company issues 9%, four-year bonds, on January 1 of this year, with a par alue of $99,000 and semiannual interest payments. Semiannual Period-End 0) January 1, issuance 1) June 30 , first payment 2) December 31 , second payment Unamortized Discount $6,713 5,874 5,035 Carrying Va: $92,287 93,126 93,965 Ise the above straight-line bond amortization table and prepare journal entries for 1e following. 1) The issuance of bonds on January 1 . J) The first interest payment on June 30. :) The second interest payment on December 31