Check my work 11 Exercise 14-6 Straight-Line: Recording bond issuance and premium amortization LO P1, P3 8.33 points Woodwick Company issues 10%, five-year bonds, on December 31, 2016, with a par value of $200,000 and semiannual interest payments. eBook Semiannual Period-End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Un amortized Premium $16.222 14,600 12.978 Carrying Value $216.222 214,600 212.978 Use the above straight-line bond amortization table and prepare journal entries for the following. References (a) The issuance of bonds on December 31, 2016. (b) The first interest payment on June 30, 2017 (c) The second interest payment on December 31, 2017 View transaction list Journal entry worksheet 1 2 3 Record the issue of bonds with a par value of $200,000 cash on December 31, 2016