Dobbs Company issues 8%, two-year bonds, on December 31, 2021, with a par value of $108,000 and semiannual interest pay Semiannual Period-End (0) 12/31/2021 (1) 6/30/2022 (2) 12/31/2022 (3) (4) 6/30/2023 12/31/2023 Unamortized Discount $ 6,160 4,620 3,080 1,540 0 Carrying Value $ 101,840 103,380 104,920 106,460 108,000 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.