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 Carrying Value (0) January 1, issuance $ 6,713 $ 92,287 (1) June 30, first payment 5,874 93,126 (2) December 31, second payment 5,035 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) T