For additional funds to assist in with their expansion, Cabot Corporation issues 6%, four-year bonds, on January 1 of this year, with a par value of $110,000 and semiannual interest payments.

Semiannual Period-End		Unamortized Discount			Carrying Value
(0)	January 1, issuance	$	6,933		$	103,067
(1)	June 30, first payment		6,066			103,934
(2)	December 31, second payment		5,199			104,801

Use the above straight-line 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.