Paulson Company issues 7%, four-year bonds, on January 1 of this year, with a par value of $91,000 and semiannual interest payments, Use the above straight-line bend 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 Record the issuance of the bonds on January 1. Note: Enter debita before credits