b Paulson Company issues 7%, four-year bonds, on January 1 of this year, with a par value of $109,000 and semiannual interest payments. Semiannual Period-End 14.28 points (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount 56,913 6,049 5,185 Carrying Value $102,007 102,951 103,815 02:4035 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on January 1. eBlock (b) The first interest payment on June 30. (c) The second interest payment on December 31. Hint