On January 1, a company issues 8%, fouryear bonds with a par value of $97,000 and semiannual interest payments. Following ate the first few rows of the straight-line amortization table Prepare joumal entries for the following transactions. January 1 Bond issuance. June 3e First interest paynent. Decenber i1 second interest payment. On January 1, a company issues 8%, four-year bonds with a par value of $97,000 and semiannual interest payments. Following are the first few rows of the straight-line amortization table. Prepare journal entries for the following transactions January 1 Bond issuance, June 30 first interest payment. Deceeder 31 second interest payment. Journal entry worksheet Record the first interest payment on June 30. On January 1, a company issues 8%, four-year bonds witha par value of $97,000 and semiannwat interest payments Following are the first few rows of the straight-line amortization lable Prepare joumal entries for the foilowing transactions: Journal entry worksheet Record the second interest payment on December:31