Paulson Company issues 10%, four year bonds, on December 31, 2017, with a par value of $98,000 and semiannual interest payments Unamortized Discount Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Carrying Value $91,307 92,144 92,981 5,856 5,019 Use the above straight-line bond amortization table and prepare journal entries for the following: (a) The issuance of bonds on December 31, 2017 (b) The first interest payment on June 30, 2018 (c) The second interest payment on December 31, 2018 View transaction list Journal entry worksheet Record the issue of bonds with a par value of $98,000 cash December 31, 2017 Note: Enter debit before credits General Journal Debit Credit Date Dec 31, 2017 Paulson Company issues 10%, four-year bonds, on December 31, 2017, with a par value of $98,000 and semiannual interest pay Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Discount $6,693 5,856 5.019 Carrying Value $91,307 92,144 92,981 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017 (b) The first interest payment on June 30, 2018 (c) The second interest payment on December 31, 2018 ant View transaction list rences Journal entry worksheet Paulson Company issues 10%, four-year bonds, on December 31, 2017, with a par value of $98,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Un amortired Discount $5.593 5,856 5,019 Carrying Value $91307 92.144 92.981 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017 (b) The first interest payment on June 30, 2018 (c) The second interest payment on December 31, 2018 Print View transaction list References Journal entry worksheet Record the interest payment and amortization on December 31, 2018 Note: Enter debts before credits Date General Journal Debit Credit Dec 31, 2018