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um amortization LO P1, P3 Woodwick Company issues 10% ve-ear nds, on December 31, 2012, with a par value of $200 000 and semiannual interest iannual Period-End Unamortized Premium Carrying Value (0) 1231/2012 $16,222 $216,222 (1) 6/30/2013 14,600 214,600 (2) 12/31/2013 12,978 212,978 Use the above straight-line bond amortization table and prepare journal entries for the following (a)The issuance of bonds on December 31, 2012. (b)The first interest payment on June 30, 2013. (c)The second interest payment on December 31, 2013. view transaction list view general journal Journal Entry Worksheet 20 Record the issue of bonds with a par value of $200,000 cash on December 31, 2012. Debit Credit Dat General Journal Dec 31, 2012 "Enter debits before credits clear entry record entr2