Dobbs Company issues 7%, two-year bonds, on December 31, 2017, with a par value of $98,000 and semiannual interest payments. d_End Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 (3) 6/30/2019 (4) 12/31/2019 Unamortized Discount $5,960 4,470 2,980 1,490 Carrying Value $92,040 93,530 95,020 96,510 98,000 Use the above straight-line bond amortization table and prepare journal entries for the following. Required: (a) The issuance of bonds on December 31, 2017. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2019