Paulson Company issues 6%, four-year bonds, on December 31, 2018, with a par value of $110,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 Unamortized Discount 56,933 6,066 5,199 Carrying Value $103,067 103,934 104,801 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 1 2 3 Record the issue of bonds with a par value of $110,000 cash December 31, 2018. Note: Enter detits before credits Date General Journal Debit Credit Dec 31, 2018 Paulson Company issues 6%, four-year bonds, on December 31, 2018, with a par value of $110,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2018 (1) 6/30/2019 (2) 12/31/2019 Unamortized Discount $6,933 6,066 5,199 Carrying Value $ 103,067 103,934 104,801 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