Dobbs Company issues 6%, two-year bonds, on December 31, 2018, with a par value of $99,000 and semiannual interest payments. Semiannual Period-End (0 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 (3) 6/30/2020 (4) 12/31/2020 Unamortized Discount $5,980 4,485 2,990 1,495 carrying value $93,020 94,515 96,010 97,505 99,000 Use the above straight-line bond amortization table and prepare journal entries for the following Required: (a) The issuance of bonds on December 31, 2018 (b) The first through fourth interest payments on each June 30 and December 31 (c) The maturity of the bonds on December 31, 2020