Exercise 14-5 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Dobbs Company issues 8%, two-year bonds, on December 31, 2017, with a par value of $92,000 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 $5,840 4,380 2,920 1,460 Carrying Value $86,160 87.620 89,080 90,540 92,000 Use the above straight-line bond amortization table and prepare journal entries for the following. Required: (0) 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. Required A Required B Required The issuance of bonds on December 31, 2017 View transaction list OS 14-12 Bond Features And Termi omework Saved Help Sa 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. Required A Required B Required C The issuance of bonds on December 31, 2017. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $92,000 cash on December 31, 2017. Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2017 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. Required A Required B Required C The first through fourth interest payments on each June 30 and December 31. View transaction list Journal entry worksh Record the interest ES De Note: Enter debits before credits Date Jun 30, 2018 General Journal Doble Credit 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. Required A Required B Required Record the maturity of the bonds on December 31, 2019. View transaction list Journal entry worksheet Record the payment on maturity on December 31, 2019 Note: Enter debits before credits. Date General General Journal Debit Credit Dec 31, 2019 11