B Exercise 10-4 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Paulson Company issues 7%, four-year bonds, on December 31, 2018, with a par value of $96.000 and semiannual interest payments. nts Semiannual Period-End (0) 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 Unamortized Discount $6,653 5,821 Carrying Value $89,347 90,179 91,011 4,989 print Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2018. (b) The first interest payment on June 30, 2019. (c) The second interest payment on December 31, 2019. View transaction list Journal entry worksheet