QS 10-7 Recording bond issuance and discount amortization LO P1, P2 Sylvestor Company issues 10%, five-year bonds, on December 31, 2017, with a par value of $100,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Discount $ 7,360 6,624 5,888 Carrying Value $92,640 93,376 94,112 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2017; (b) the first interest payment on June 30, 2018; and (c) the second interest payment on December 31, 2018. View transaction list Journal entry worksheet