Paulson Company issues 7%, four-year bonds, on January 1 of this year, with a par value of $104,000 and semiannual intere 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 $ 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 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date General Journal Debit Credit January 01 View transaction list Journal entry worksheet Record the first interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry Clear entry View general journal View transaction list Journal entry worksheet