Paulson Company issues 10%, four-year bonds, on January 1 of this year, with a par value of $107,000 and semiannual interest payments Semiannual Period-End (0) January 1, issuance, Unamortized Discount $6,873 6,014 5,155 Carrying Value $ 100,127 100,986 (1) June 30, first payment (2) December 31, second payment 101,845 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 3 31 View transaction list Journal entry worksheet 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits Date January 01 General Journal Debit Credit Record entry Clear entry View general journal