Record the issue of bonds with a par value of $105,000 cash December 31, 2015.

Record the interest payment and amortization on June 30, 2016.

Record the interest payment and amortization on December 31, 2016.

Paulson Company issues 696, four-year bonds, on December 31, 2015, with a par value of $105,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount $6,833 5,979 5,125 Carrying Value $98,167 99,021 99,875 (0) 12/31/2015 (1) 6/30/2016 (2) 12/31/2016 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2015. (b) The first interest payment on June 30, 2016. (c) The second interest payment on December 31, 2016