Exercise 10-6 (Algo) Straight-Line: Recording bond issuance and discount amortization LO P2 Dobbs Company issues 5%, two-year bonds, on December 31, 2021, with a par value of $110,000 and semiannual interest payments. (1) (2) (3) (4) Semiannual Period-End 12/31/2021 6/30/2022 12/31/2022 6/30/2023 12/31/2023 Unamortized Discount $ 6,200 4,650 3,100 1,550 Carrying Value $ 103,800 105,350 106,900 108,450 110,000 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2021. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2023. x Answer is not complete