Paulson Company issues 6%, four-year bonds, on December 31, 2018, with a par value of $200,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 Unamortized Discount $13,466 11,782 10,098 Carrying Value $186,534 188,218 189,902 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2018. (b) The first interest payment on June 30, 2019. (c) The second Interest payment on December 31, 2019. View transaction list Journal entry worksheet 2 3 Record the issuance of the bonds on December 31, 2018. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2018 Record entry Clear entry View general journal Paulson Company issues 6%, four-year bonds, on December 31, 2018, with a par value of $200,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 Unamortized Discount $13,466 11,782 10,098 Carrying Value $186,534 188,218 189,902 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2018. (b) The first interest payment on June 30, 2019. (c) The second interest payment on December 31, 2019. View transaction list Journal entry worksheet