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WS 10-8 Recoraing pona issuance ana discount amortization LU P2 Snap Company issues 12%, five-year bonds, on January 1 of this year, with a par value of $120,000 and semiannual interest payments. Semiannual Period-nd Un amortized Discount Carrying Value January 1, issuance $7,600 5112,400 June 30, first payment 6,840 113,160 December 31, second payment 6,080 113.920 10) (2) Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 1, (b) the first Interest payment on June 30, and the second interest payment on December 31 Answer is not complete. Credit No 1 Date January 01 General Journal Cash Discount on bonds payable Bonds payable Debit 112.400 7,600 120,000 O DO 2 June 30 Bond interest expense Cash Discount on bonds payable 3,600 2.8403 760