Exercise 10-5 (Algo) Straight-Line: Recording bond issuance and discount amortization LO P2 Pautson Company issues \6, four-year bonds, on January 1 of this year, with a par value of \\( \\$ 95,000 \\) and semiannual interest payments. 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. Journal entry worksheet Record the issuance of the bonds on January 1. Noter nter debits before credits