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 Unamortized Discount Carrying Value (0) January 1, issuance $6,813 $97,187 (1) June 30, first payment 5,961 98,039 (2) December 31, second payment 5,109 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