Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $95,000 and semiannual interest payments. (e) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $6,633 5,804 4,975 Carrying Value $88,367 89, 196 90,025 (2) 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