Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $100,000 and semiannual interest payments. (e) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $6,733 5,891 5,049 carrying Value $93,267 94,109 94, 951 (1) 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