Paulson Company issues 8%, four-year bonds, on December 31, 2017, with a par value of $92,000 and semiannual interest payments. $85, 427 86,249 87,071 (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 $6,573 5,751 4,929 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017. (b) The first interest payment on June 30, 2018. (c) The second interest payment on December 31, 2018. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $92,000 cash December 31, 2017. Note: Enter debits before credits Credit Debit General Journal Date Dec 31, 2017 Paulson Company issues 8%, four-year bonds, on December 31, 2017, with a par value of $92,000 and semiannual interest payments. scount (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 $6,573 5,751 4,929 $85, 427 86,249 87,071 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017. (b) The first interest payment on June 30, 2018. (c) The second interest payment on December 31, 2018. View transaction list Journal entry worksheet Record the interest payment and amortization on December 31, 2018. Note: Enter debits before credits Credit Debit General Journal Date Dec 31, 2018