etophogus HNU Undergraduat 252Fs meducation.com 89 Accreditation and T 99 Accelerated Weeke master (noun) Ame TEST #1 Chapters 13 & 14 Soved Holg 00 Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $90,000 and semiannual interest payments. 30 points (0) (1) (2) Semiannual Period - End January 1, issuance June 30, first payment December 31, second payment Unamortized Fiscount $6,533 5,716 4,899 Carrying Value $83,467 84,284 85, 101 8 00:39:56 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31. View transaction list Journal entry worksheet 1 2 3 Record the issue of bonds with a par value of $90,000 cash January 1. Me Hill