Paulson Company issues 10%, four-year bonds, on January 1 of this year, with a par value of $102,000 and semiannual interest payments (O) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $6,773 5,926 5,079 Carrying Value $95,227 96,074 96,921 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