Exercise 10-6 Straight-Line: Recording bond issuance and premium amortization LO P1, P3 Woodwick Company issues 9%, five-year bonds, on December 31, 2016, with a par value of $109,000 and semiannual interest payments Semiannual Period - End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Premium $8,291 7,462 6,633 Carrying Value $117,291 116,462 115,633 Use the above straight-line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on December 31, 2016 (b) The first interest payment on June 30, 2017 (c) The second interest payment on December 31, 2017 View transaction list Journal entry worksheet