Paulson Company issues 7%, four-year bonds, on January 1 of this year, with a par value of $104,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount $ 6,813 5,961 5,109 Carrying Value 597,187 98,039 98,891) 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 < 2 3 Rodriguez Corporation issues 17,000 shares of its common stock for $248,100 cash on February 20. Prepare journal entries to record this event under each of the following separate situations. 1. The stock has a $14 par value. 2. The stock has neither par nor stated value. 3. The stock has a $7 stated value. View transaction list Journal entry worksheet < A B Record the issue of 17,000 shares of $14 par value common stock for $248,100 cash. Note: Enter debits before credits Transaction 1 General Journal Debit Credit >