lookie Company issues 8%, five-year bonds, on January 1 of this year, with a par alue of $97,000 and semiannual interest payments. Ise the above straight-line bond amortization table and prepare journal entries for re following. 3) The issuance of bonds on January 1 . ,) The first interest payment on June 30 . :) The second interest payment on December 31. Journal entry worksheet Record the issuance of the bonds on January 1