Paulson Company issues 8%, four-year bonds, on January 1 of this year, with a par value of $108,000 and semiannual interest payments (0) (1) (2) Semiannual Perlod-End January 1, issuance June 30, first payment December 31, second payment Un amortized Discount $6,893 6,031 5,169 Carrying Value $101, 107 101,969 102,831 os Use the above straight line bond amortization table and prepare foumal 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 issue of bonds with a par value of $108,000 cash January 1. 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 2) me litt merest payment on June 30. =) The second interest payment on December 31. View transaction list Journal entry worksheet