QS 14-8 Recording bond issuance and discount amortization LO P2 Snap Company issues 14%, five-year bonds, on January 1 of this year, with a par value of $100,000 and semiannual interest payments. Semiannual Perind-End (0) January 1, Issuance (1) June 30, first payment (2) December 31, second payment. Unamortized Discount $5,600 7,740 6,880 Cacrying Value $91,400 92,260 93,120 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 3, (2) the first interest payment on June 30, and (o) the second interest payment on December 31 View transaction list Journal entry worksheet < 1 2 3 Record the issuance of the bonds