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 inte