Paulson Company issues 9%, four-year bonds, on December 31, 2015, with a par value of $106,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount (0) 12/31/2015 $6,853 (1) 6/30/2016 5,996 (2) 12/31/2016 5,139 Carrying Value $ 99,147 100,004 100,861 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2015. (b) The first interest payment on June 30, 2016. (c) The second interest payment on December 31, 2016. View transaction list X 1 > Record the issue of bonds with a par value of $106,000 cash December 31, 2015. er 31, 2 Record the interest payment and amortization on June 30, 2016. 3 Record the interest payment and amortization on December 31, 2016. Credit Note : = journal entry has been entered