Paulson Company issues 10%, four-year bonds, on December 31, 2017, with a par value of $98,000 and semiannual interest payments. rrying () 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 $6,693 5,856 5,019 591,307 92,144 92,981 Use the above straight-ine 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: Erter debits before credts Dec 31 2017 10, 9 Next >