Paulson Company issues 10%, four-year bonds, on January 1 of this year, with a par value of $98,000 and semiannual interest payments. Semiannual Period-End- (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment 4:33 Unamortized Discount $ 6,693 5,856 Carrying Value $ 91,307 92,144 5,019 92,981 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 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 General Journali Debit Credit