Ostewa.. G Google Level On Main Inc (... Sp Geolo sa Wookle Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $109,000 and sen payments Semiannual Period - End January 1, issuance June 30, first payment December 31, second payment Unamortized Premium $8,291 7, 462 6,633 Carrying Value $117, 291 116, 462 115, 633 Use the above stralght-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 31. View transaction list Journal entry worksheet 2 3 > Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date General Journal Debit Oredit January 01 Record entry Clear entry Tural View transaction list Journal entry worksheet 1 2 3 Record the first interest payment on June 30. Note: Enter debits before credits Date General Journal Debit Credit June 30 Record entry Clear entry View general journal Wookie Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $109,000 and semlanr payments (9) (1) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Premium $8, 291 7,462 6,633 Carrying Value $112, 291 116) 462 115,633 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 31. View transaction list Journal entry worksheet