Dobbs Company issues 8%, two-year bonds, on December 31, 2017, with a par value of $97,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount Carrying Value (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 (3) 6/30/2019 (4) 12/31/2019 $5,940 4,455 2,970 1,485 $91,060 92,545 94,030 95,515 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, 2017 (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2019. Complete this question by entering your answers in the tabs below. Required A Required B Required C The issuance of bonds on December 31, 2017. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $97,000 cash on December 31, 2017. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2017