Dobbs Company issues 7%, two-year bonds, on December 31, 2019, with a par value of $107,000 and semiannual interest payments 12/31/2019 6/30/2020 Semiannual Period-End (e) (1) (2) (3) (4) 08663 12/31/2020 6/30/2021 12/31/2021 Unamortized Discount $6,140 4,605 3,070 1,535 Carrying Value $100,860 102,395 103,930 105,465 107,000 Use the above straight-line bond amortization table and prepare journal entries for the following Required: (a) The issuance of bonds on December 31, 2019. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2021. Journal entry worksheet Record the issue of bonds with a par value of $107,000 cash on December 31, 2019. Note: Enter debits before credits. Dec 31, 2019 General Jour Dobit Journal entry worksheet 2 3 Record the interest payment and amortization on June 30, 2020. Note: Enter debits before credits. Date Jun 30, 2020 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 3 4 Record the interest payment and amortization on December 31, 2020. Note: Enter debits before credits. Date Dec 31, 2020 General Debit Record entry Clear entry View general journal Journal entry worksheet < 2 00 3 Record the interest payment and amortization on June 30, 2021. Note: Enter debits before credits. Date Jun 30, 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 Record the interest payment and amortization on December 31, 2021. Note: Enter debits before credits. Date Dec 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 Record the payment on maturity on December 31, 2021. Note: Enter debits before credits. Date Dec 31, 2021 General Joumal Debit Credit > Record entry Clear entry View general journal