• Record the interest payment and amortization on June 30, 2020.
• Record the interest payment and amortization on December 31, 2020.
• Record the interest payment and amortization on June 30, 2021.
• Record the interest payment and amortization on December 31, 2021.
• Record the payment on maturity on December 31, 2021.

Exercise 10-6 Straight-Line: Recording bond issuance and discount amortization LO P2 Dobbs Company issues 6%, two-year bonds, on December 31, 2019, with a par value of $94,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2019 (1) 6/30/2020 (2) 12/31/2020 (3) 6/30/2021 (4) 12/31/2021 Unamortized Discount $5,880 4,410 2,940 1,470 0 Carrying Value $ 88,120 89,590 91,060 92,530 94,000 Use the above straight-line bond amortization table and prepare journal entries for the following. Required: (a) The issuance of bonds on December 31, 2019. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2021