Dobbs Company issues 7%, two-year bonds, on December 31, 2019, with a par value of $102,000 and semiannual interest payments. Semiannual Period-End (0) (1) 12/31/2019 6/30/2020 (2) 12/31/2020 (3) ed (4) 6/30/2021 12/31/2021 k Unamortized Discount $6,040 4,530 3,020 1,510 0 Carrying Value $ 95,960 97,470 98,980 100,490 102,000 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. t (b) The first through fourth interest payments on each June 30 and December 31. ces (c) Record the maturity of the bonds on December 31, 2021.