ook lint rint rences Paulson Company issues 9 four year bonds on January 1 of this year with a par value of 106 000 and semiannual interest payments Semiannual Period End 0 January 1 issuance 1 June 30 first payment Carrying Value 99 147 100 004 100 861 2 December 31 second payment Use the above straight line bond amortization table and prepare journal entries for the following a The issuance of bonds on January 1 b The first interest payment on June 30 c The second interest payment on December View transaction list Journal entry worksheet 1 2 3 Unamortized Discount 6 853 5 996 5 139