Exercise 14-6 Straight-Line: Recording bond issuance and discount amortization @P2 Dobbs Company issues 5%, two-year bonds, on December 31, 2019, with a par value of $200,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2019; (b) the first through fourth interest payments on each June 30 and December 31; and (c) the maturity of the bonds on December 31, 2021. Semiannual Period-End Unamortized Discount Carrying Value $188,000 (0) 12/31/2019 (1) 6/30/2020 (2) 12/31/2020 (3) 6/30/2021 (4) 12/31/2021 $12,000 9,000 6,000 191,000 194,000 3,000 197,000 0 200,000