Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments. () (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment 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 January 1. (b) The first interest payment on June 30. (c) The second interest payment on December 31. es Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Record the first interest payment on June 30. Note: Enter debits before credits. Debit Credit Date General Journal June 30 Record the second interest payment on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31