Dobbs Company issues 7%, two-year bonds, on December 31, 2021, with a par value of $107,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount Carrying Value (0) 12/31/2021 $ 6,140 $ 100,860 (1) 6/30/2022 4,605 102,395 (2) 12/31/2022 3,070 103,930 (3) 6/30/2023 1,535 105,465 (4) 12/31/2023 0 107,000 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2021. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2023.

Record issuance of the bonds.

1.record the interest payment and amortization on June 30, 2022.

2.Record the interest payment and amortization on December 31, 2022.

3Record the interest payment and amortization on June 30, 2023.

4Record the interest payment and amortization on December 31, 2023.