Paulson Company issues 6%, four-year bonds, on December 31, 2017 with a par value of $95.000 and semiannual interest payments. Semiannual Period - End (e) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Discount $6,633 5,804 4,975 Carrying Value $88,367 89, 196 90,025 Use the above straight-line 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 Journal entry worksheet Record the interest payment and amortization on June 30, 2018. Note: Enter debits before credits. Date General Journal Debit Credit Jun 30, 2018 Record entry Clear entry View general Journal Journal entry worksheet