Check Snap Company issues 12%, five year bonds, on January 1 of this year, with a par value of $170,000 and semiannual interest payments Semiannual Period End (0) January 1, issuance (1) June 30, first payment (2) December 31, second paynent Unamortized Discount $ 8,300 7,470 6,640 Carrying Value $161,700 162,530 163,360 Use the above bond amortization table and prepare journal entries to record () the issuance of bonds on January 1. (b) the first interest payment on June 30, and (a the second interest payment on December 31 View transaction list Journal entry worksheet