Exercise 10-5 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Dobbs Company issues 5%, two-year bonds, on December 31, 2017, with a par value of $100,000 and semiannual interest payments. Semiannual Period-End (0) (1) (2) (3) (4) Carrying Value $ 94,000 95,500 97,000 98,500 100,000 Unamortized Discount 12/31/2017 6/30/2018 12/31/2018 $6,000 4,500 3,000 1, 500 6/30/2019 12/31/2019 Use the above straight-line bond amortikation table and prepare journal entries for the following. Required: (a) The issuance of bonds on December 31, 2017. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2019. Complete this question by entering your answers in the tabs below. Required A Required B Required C The issuance of bonds on December 31, 2017. View transaction list Journal entry worksheet