ercises Saved Help Say Exercise 10-4 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Paulson Company issues 9%, four-year bonds, on December 31, 2017 with a par value of $94,000 and semiannual interest payments Semiannual Period-End (@) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Discount $6,613 5,786 4.959 Carrying Value $87.387 88,214 89,841 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017 (b) The first interest payment on June 30, 2018. (c) The second interest payment on December 31, 2018 View transaction list Journal entry worksheet o search e @ 9 Record the issue of bonds with a par value of $94,000 cash December 31, 2017. 31 2 Record the interest payment and amortization on June 30, 2018. Record the interest payment and amortization on December 31, 2018. Cred 110 Note: = journal entry has been entered