Paulson Company issues 7%, four-year bonds, on January 1 of this year, with a par value of $109,000 and semiannual interest payments. (0) (1) (2) Semiannual Period-End January 1, 133uance June 30, first payment December 31, second payment Un amortized Discount $6,913 6.049 Carrying Value $102,087 102, 951 103,815 5,185 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 Credit 1 January 01 General Journal Cash Discount on bonds payable Bonds payable Debit 102,087 6.913 109,000 No Debit Credit Date January 01 1 General Journal Cash Discount on bonds payable Bonds payable 102,087 6,913 109,000 2 June 30 Bond interest expense Discount on bonds payable Cash 864 3,815 December 31 Bond interest expense Discount on bonds payable Cash