Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $95,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount $ 6,633 5,804 Carrying Value $ 88,367 89,196 4,975 90,025 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. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 January 01 Cash Discount on bonds payable Bonds payable