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4 Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments. 0.5 points Semiannual Period End Unamortized Discount Carrying Value (0) January 1, Issuance $ 13,466 $ 186, 534 (1) June 30, first payment 11,782 188,218 (2) December 31, second payment 10,098 189,902 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 Answer is not complete No Date General Journal Credit Debit 186 534 1 January 01 Cash Discount on bonds payable Bonds payable SO 2 June 30 Bond Interest expense Discount on bonds payable Cash 2 December 31 Bond werest expense Discount on bonds payable Cash 00