Check my work Check my work Wookie Company issues 8%, five-year bonds, on January 1 of this year, with a par value of $92,000 and semiannual interest payments. 071 Carrying Value Semiannual Period-End January 1, 1ssuance June 30, first paynent December 31, second payment (1) (2) points Unamortized Premium $7.951 7.156 6,361 99,156 98,361 eBook Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31 Drint References Journal entry worksheet 1 2 3 Book Record the issuance of the bonds on January 1. Hint Print Note: Enter debits before credits. erences General Journal Debit Credit January 01 - Record entry Clear entry View general journal Journal entry worksheet 0.71 points eBook Record the first interest payment on June 30. Hint Print Note: Enter debits before credits References Date General Journal Debit Credit June 30 Record entry Clear entry View general Journal Journal entry worksheet bints eBook Record the second interest payment on December 31. Hint Print Note: Enter debits before credits References General Journal Debit Credit Date December 31 Record entry Clear entry View general journal