On January 1, a company issues 6%, four-year bonds with a par value of $100,000 and semiannual interest payments. Following are the first few rows of the straight-line amortization table. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Prepare journal entries for the following transactions. January 1 June 30 Bond issuance. First interest payment. December 31 Second interest payment. View transaction list Journal entry worksheet < 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 Unamortized Discount Carrying Value $ 6,733 5,891 $ 93,267 94,109 5,049 94,951 General Journal Debit Credit > 13