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 $104,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Premium $8,191 7,372 6,553 Carrying Value $112,191 111,372 110,553 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 (1) (2) 6/30/2017 12/31/2017 7,372 6,553 111,372 110,553 Use the above straight-line bond amortization table and prepare journal entries for the following. 2.5 points (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 eBook View transaction list Journal entry worksheet References Record the first interest payment on June 30, 2017. Note: Enter debits before credits Date General Journal Debit Credit Jun 30, 2017 WWW Woodwick Company issues 9%, five-year bonds, on December 31, 2016, with a par value of $104,000 and semiannual interest payments Seminal Period-nd (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Premium $8.191 7.372 6,553 Carrying Value $112.191 111,372 110,553 2.5 Doints 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 References Journal entry worksheet Record the second interest payment on December 31, 2017 Note: Enter detts before trees Date General Journal Debit Credit Dec 31, 2017