QS 14-10 Recording bond issuance and discount amortization P2 Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $100,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record (a) the issuance of bonds on January I, (b) the first interest payment on June 30 , and (c) the second interest payment on December 31