Group x McGraw-Hill Education Campus x Question 9-Ch 14 Homework A X mheducation.com/ext/map/index.html?_con-con&external_browser=0&launchUrl=https%253A%252F%252Fnewconnect.mheducation.com%252F mework Assignment Saved Help Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $105,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,211 7,390 6,569 Carrying Value $ 113,211 112,390 111, 569 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 View transaction list Journal entry worksheet Record the issuance of the bonds on January 1.