dwick Company issues 7%, five-year bonds, on December 31, 2016, with a par value of $101,000 and semiannual interes ments. Semiannual Period-End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Premium $8,131 7,318 6,505 Carrying Value $189,131 188,318 107,505 se the above straight-line bond amortization table and prepare journal entries for the following. The issuance of bonds on December 31, 2016: (b) The first interest payment on June 30, 2017. (C) The second Interest payment on December 31, 2017, View transaction list Journal entry worksheet