Paulson Company issues 10%, four-year bonds, on January 1 of this year, with a par value of $93,000 and semiannual interest payments.

Semiannual Period-End		Unamortized Discount			Carrying Value
(0)	January 1, issuance	$	6,593		$	86,407
(1)	June 30, the first payment		5,769			87,231
(2)	December 31, second payment		4,945			88,055

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.