Exercise 10-8 (Algo) Straight-Line: Recording bond issuance and premium amortization LO P3 Vookie Company issues 7\%, five-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments. se the above straight-line bond amortization table and prepare journal entries for the following. a) The issuance of bonds on January 1. The first interest payment on June 30. ) The second interest payment on December 31. Journal entry worksheet