Exercise 10-6 Straight-Line: Recording bond issuance and premium amortization LO P1, P3 Woodwick Company issues 10%, five-year bonds, on December 31, 2017, with a par value of $105,000 and semiannual interest payments Sexannual Period-End (0) 12/31/2017 (1) 6/3/2018 (2) 12/31/2018 Un amortized Premium $8,211 7,390 6,569 Carrying Value $113,211 112,390 111,569 Use the above straight-line 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. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $105,000 on December 31, 2017. Note: Enter debits before credits General Journal Debit Credit Date Dec 31, 2017