Paulson Company Issues 6%, four-year bonds, on January 1 of this year, with a par value of $90,000 and semiannual interest payments 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 Journal entry worksheet Record the issuance of the bonds on lanuary 1. Note: Enter debits before credits