Exercise 14-4 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Paulson Company issues 6%, four-year bonds, on December 31, 2017, with a par value of $200,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Un amortized Discount $13,466 11,782 10,098 Carrying Value $186,534 188,218 189,902 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