Paulson Company issues 9%, four-year bonds, on January 1 of this year, with a par value of $94,000 and semiannual interest payments Semiannual Period-End Unamortized Discount (e) January 1, Issuance $6,613 (1) June 30, fiest payment 5,786 (2) December 11, second payment 4,959 Carrying Value $87,387 89,041 Use the above straight line bond amortization table and prepare journal entries for the following aces (a) The issuance of bonds on January 1 (b) The first interest payment on June 30 (c) The second interest payment on December 31