Semiannual period end Unamortized discount Carrying Value 12/31/2015 6/30/2016 12/31/2016 6/30/2017 12/31/2017 $6,200 4,650 3,100 1,550 $103,800 105,350 106,900 108,450 110,000 (b) The first through fourth interest payment on each June 30 and December 31 Date General Journal Debit Credit