Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments. (0) January 1, issuance Semiannual Period-End (1) June 30, first payment (2) December 31, second payment Unamortized Discount $ 13,466 Carrying Value $186,534 11,782 10,098 188,218 189,902 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. View transaction list Journal entry worksheet 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 General Journal Debit Credit