Exercise 14-5 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Dobbs Company issues 6%, two-year bonds, on December 31, 2017, with a par value of $106,000 and semiannual interest payments Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 (3) 6/30/2019 (4) 12/31/2019 Unamortized Discount $6,120 4,590 3,060 1,530 Carrying Value $ 99,880 101,410 102,940 104,470 106,000 Use the above straight-line bond amortization table and prepare journal entries for the following Required: (a) The issuance of bonds on December 31, 2017, (b) The first through fourth interest payments on each June 30 and December 31 (c) Record the maturity of the bonds on December 31, 2019 Complete this question by entering your answers in the tabs below