Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Discount $ 7,300 6,570 5,840 Carrying Value $ 202,700 203, 430 204,160 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2017; (b) the first interest payment on June 30, 2018; and (c) the second interest payment on December 31, 2018 View transaction list Journal entry worksheet 2 3 Record the issuance of the bonds. Note: Enter debits before credits General Journal Debit Credit Date Dec 31, 2017 Record entry Clear entry View general journal Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Un amortized Discount $ 7,300 6,570 5,840 Carrying Value $202, 700 203, 430 204,160 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2017; (b) the first interest payment on June 30, 2018; and (c) the second interest payment on December 31, 2018 View transaction list Journal entry worksheet