Exercise 10-4 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Carrying Value 583,467 84,284 85,101 (e) 12/31/2017 6/30/2018 (2) 12/31/2018 5,716 4,899 Use the above straight-ine 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. Journal entry worksheet Record the interest payment and amortization on June 30, 2018. e here to search uuHal htry worksheet Record the interest payment and amortization on June 30, 2018 Jun 30, 2018 Clear entry Journal entry worksheet 2 Record the interest payment and amortization on December 31, 2018. Date General Journal Dec 31, 2018 Clear entry Record entry Next> 20f 4