Check my work Paulson Company issues 8%, tour-year bonas, on January 1 of this year, witn a par value ot U3,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount Carrying Value $96,207 97,056 97,905 January 1, issuance June 30, first payment pecember 31, second payment $6,793 5,944 5,095 (0) (1) (2) oints Use the above straight-line bond amortization table and prepare journal entries for the following. eBook (a) The issuance of bonds on January 1 (b) The first interest payment on June 30. (c) The second interest payment on December 31. Hint Print View transaction list View journal entry worksheet No Date General Journal Debit Credit January 01 Cash 96,207 Discount on bonds payable 6,793 103,000 Bonds payable Bond interest expense June 30 Cash Discount on bonds payable December 31 Bond interest expense 3 Cash Discount on bonds payable Me Next > Prev 9 of 10