Paulson Company issues 9%, four-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments. (0) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $6,713 5,874 5,035 Carrying Value $92,287 93,126 93,965 (2) 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. View transaction list View Journal entry worksheet Credit No 1 Date January 01 General Journal Cash Discount on bonds payable Debit 92,287 6.713 2 June 30 5,294 Bond Interest expenso Discount on bonds payable 3 December 31 Bond Interest expense Discount on bonds payablo