Dobbs Company issues 9%, two-year bonds, on December 31, 2021, with a par value of $96,000 and semiannual interest payments. Unamortized Discount Semiannual Period-End (0) 12/31/2021 (1) 6/30/2022 12/31/2022 (3) 6/30/2023 $ 5,920 4,440 2,968 1,480 0 Carrying Value $ 90,080 91,560 93,040 94,520 96,000 12/31/2023 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.