Dobbs Company issues 8%, two-year bonds, on December 31, 2017, with a par value of $103,000 and semiannual interest payments. ized Discount Carrying Value Semiannual Period-End (0) 12/31/2817 (1) 6/38/2818 (2) 12/31/2818 $6,860 96,940 98,455 99,97 101,485 103,000 4,545 3,030 1,515 3) 6/30/2819 (4) 12/31/2019 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