Paulson Company issues 9%, four-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments Semiannual Period-End Unamortized Discount (e) January 1, issuance $6,713 (1) June 30, first payment 5,874 (2) December 31, second payment 5,035 Carrying Value $92,287 93,126. 93,965 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. Journal entry worksheet < 2 3 Record the issue of bonds with a par value of $99,000 cash January 1. Note: Enter debits before credits. Date January 01 General Journal Debit Crudi > Record entry Clear entry View general journal Journal entry worksheet 2 3 Record the first interest payment on June 30. Note: Enter debits before credits. Date June 30 General Journal Debit Credit Record entry Clear entry View general journal Prev 3 of 7 Noxt Journal entry worksheet < 1 2 Record the second interest payment on December 31. Note: Enter debits before credits. Date December 31 General Joumal Debit Credit Record entry Clear entry View general journal