Exercise 14-8 (Algo) Straight-Line: Recording bond issuance and premium amortization LO P3 Wookio Company issues 6%, five-year bonds, on January 1 of this yoar, with a par value of $102,000 and semlannual imetest poyments. Use the above straight-tine bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on January 1 (b) The first interest payment on June 30 . (c) The second interest payment on December 31 . Journal entry worksheet 3 Record the issuance of the bonds on January 1