Check my work Paulson Company issues 6%, four-year bonds, on January 1 of this year with a par value of $200,000 and semiannual interest payments Semiannual Period - End (0) January 1, issuance June 30, first payment (2) December 31, second payment Unamortized Discount $13,466 11,782 Carrying Value $186.534 188,218 189,902 10,098 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 View transaction list Journal entry worksheet JUUIDI EMILY WINTEL 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Record entry Clear entry View general journal Juullar en y WUISNICE Record the first interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry Clear entry View general Journal JUUildi enli y WUINSULEL Record the second interest payment on December 31. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal