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, firat payment (2) December 31, second payment Unanortized Discount $6.813 5,961 5,109 Carrying Value $ 97,187 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 < 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 General Journal Debit Credit Clear entry View general journal Record entry View transaction list Journal entry worksheet < 1 2 3 Record the first interest payment on June 30. Note: Enter debits before credits. Date June 30 General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet < 1 2 3 Record the second interest payment on December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal