Dobbs Company issues 8%, two-year bonds, on December 31, 2015, with a par value of $97,000 and semiannual interest payments.

Semiannual Period-End	Unamortized Discount	Carrying Value
(0)	12/31/2015		$	5,940		$	91,060
(1)	6/30/2016			4,455			92,545
(2)	12/31/2016			2,970			94,030
(3)	6/30/2017			1,485			95,515
(4)	12/31/2017			0			97,000

Use the above straight-line bond amortization table and prepare journal entries for the following.

Required:
(a)	The issuance of bonds on December 31, 2015.