Dobbs Company issues 7%, two-year bonds, on December 31, 2013, with a par value of $93,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2013		$	5,860		$	87,140
(1)	6/30/2014			4,395			88,605
(2)	12/31/2014			2,930			90,070
(3)	6/30/2015			1,465			91,535
(4)	12/31/2015			0			93,000

Use the above straight-line bond amortization table and prepare journal entries for the following.

Record the The issuance of bonds on December 31, 2013.

Record the interest payment and amortization on June 30, 2014.

Record the interest payment and amortization on December 31, 2014.

Record the interest payment and amortization on June 30, 2015.

Record the interest payment and amortization on December 31, 2015.

Record the payment on maturity on December 31, 2015.